Taxes on beer
(1) (a) A tax is imposed on each barrel of 31 gallons of beer sold in Montana by a wholesaler. A barrel of beer equals 31 gallons. The tax is based upon the total number of barrels of beer produced by a brewer in a year. A brewer who produces less than 20,000 barrels of beer a year is taxed on the following increments of production:
(i) up to 5,000 barrels, $1.30;
(ii) 5,001 barrels to 10,000 barrels, $2.30; and
(iii) 10,001 barrels to 20,000 barrels, $3.30.
(b) The tax on beer sold for a brewer who produces over 20,000 barrels is $4.30.
(2) The tax imposed pursuant to subsection (1) is due at the end of each month from the wholesaler upon beer sold by the wholesaler during that month. The department shall compute the tax due on beer sold in containers other than barrels or in barrels of more or less capacity than 31 gallons.
(3) Each quarter, in accordance with the provisions of 15-1-501, of the tax collected pursuant to subsection (1), an amount equal to:
(a) 23.26% must be deposited in the state treasury to the credit of the department of public health and human services for the treatment, rehabilitation, and prevention of alcoholism and chemical dependency; and
(b) the balance must be deposited in the state general fund.
(1) (a) A tax is imposed on each barrel of 31 gallons of beer sold in Montana by a wholesaler. A barrel of beer equals 31 gallons. The tax is based upon the total distributor or number of barrels of beer produced by a licensed brewer in a year. A brewer who produces less than 20,000 barrels of beer a year directly to retailers, special permittees, or is the taxed public. The tax is based on the following increments total number of production: barrels of beer produced by a brewer in a year. A brewer who produces fewer than 10,000 barrels of beer a year is taxed on the following increments of production:
(i) up to 5,000 barrels, $1.30;
(ii) 5,001 barrels to 10,000 barrels, $2.30; and $2.30.
(iii) 10,001 barrels to 20,000 barrels, $3.30.
(b) The tax on beer sold for a brewer who produces over 20,000 10,000 barrels is $4.30.
(2) The tax imposed pursuant to subsection (1) on a distributor and an electronic beer tax return is due at the end of each month quarter from the wholesaler upon distributor on beer sold by the wholesaler distributor during that month. quarter. The department shall compute the tax due imposed pursuant to subsection (1) on a licensed brewer and an electronic beer sold in containers other than barrels or in barrels tax return is due at the end of more or less capacity than 31 gallons. each quarter from the brewer for beer sold during the previous quarter. The department shall compute the tax due on beer sold in containers other than barrels or in barrels of more or less capacity than 31 gallons.
(3) Each quarter, in accordance with the provisions of 15-1-501, 17-2-124, of the tax collected pursuant to subsection (1), an amount equal to:
(a) 23.26% must be deposited in the state treasury to the credit of the department of public health and human services for the treatment, rehabilitation, and prevention of alcoholism and chemical dependency; and
(b) the balance must be deposited in the state general fund.
Taxes on beer
| EnactedEn. SectionSec. 20, ChapterCh. 106, Laws ofL. 1933 |
| AmendedAmd. SectionSec. 8, ChapterCh. 46, Ex. Laws ofL. 1933 |
| ReenactedRe-en. SectionSec. 2815.29, Revised Codes of MontanaR.C.M. 1935 |
| AmendedAmd. SectionSec. 2, ChapterCh. 135, Laws ofL. 1959 |
| AmendedAmd. SectionSec. 2, ChapterCh. 296, Laws ofL. 1969 |
| AmendedAmd. SectionSec. 2, ChapterCh. 421, Laws ofL. 1971 |
| AmendedAmd. SectionSec. 18, ChapterCh. 302, Laws ofL. 1974 |
| SectionSec. 4-324, Revised Codes of MontanaR.C.M. 1947 |
| RedesignatedRedes. 4-1-404 by SectionSec. 120, ChapterCh. 387, Laws ofL. 1975 |
| AmendedAmd. SectionSec. 9, ChapterCh. 414, Laws ofL. 1977 |
| Revised Codes of MontanaR.C.M. 1947, 4-1-404(part) |
| AmendedAmd. SectionSec. 1, ChapterCh. 172, Laws ofL. 1987 |
| AmendedAmd. SectionSec. 15, ChapterCh. 422, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 1, ChapterCh. 405, Laws ofL. 2001 |
| AmendedAmd. SectionSec. 2, ChapterCh. 470, Laws ofL. 2001 (SB 264 - Waterman, Mignon (D) SD 26) |
| AmendedAmd. Secs. 105, 255(7), ChapterCh. 574, Laws ofL. 2001 (HB 124 - Story, Bob (R) HD 24) |