Montana Administrative Code

42.13.601 BREWERY - CONDITIONS FOR OPERATING In addition to all other alcoholic beverage licensing requirements, a brewery shall: except as provided in 16-4-401(9), MCA, not possess any interest in real or personal property owned, occupied, or used by an alcoholic beverage retail…

42.13.602 DEFINITIONS (REPEALED) Authorizing statute(s): 16-1-303, MCA Implementing statute(s): 16-1-401, 16-1-404, 16-3-214, MCA History: NEW, 2012 MAR p. 199, Eff. 1/27/12; REP, 2017 MAR p. 493, Eff. 4/29/17.

42.13.603 USE OF FLAVORS AND NONBEVERAGE INGREDIENTS CONTAINING ALCOHOL IN THE MANUFACTURING OF BEER A brewery licensed by the department and located in Montana that uses flavors and other nonbeverage ingredients containing alcohol in their blending and manufacturing processes is…

42.13.604 IMPORTATION OF BEER An out-of-state brewery or beer importer not otherwise licensed in Montana that desires to ship beer to Montana must submit an application for registration pursuant to 16-4-101, MCA, pay the department a registration fee of $500, and receive departme…

42.13.701 PRODUCTION INCREMENTS USED IN THE CALCULATION OF TAXES ON BEER Section 16-1-406, MCA, requires each barrel of beer sold in Montana to be taxed. This tax is based upon the total number of barrels of beer produced by a brewer in a year.For purposes of this tax, "year" mea…

42.13.702 BEER TAX RETURNS A brewery or beer wholesaler shall pay any beer taxes due and file a quarterly tax return with the department on Form BET, pursuant to 16-1-406, MCA.The form must be filed regardless of whether the brewery or beer wholesaler sold any beer during the qua…

42.13.802 DISTILLERY - CONDITIONS FOR OPERATING In addition to all other alcoholic beverage licensing requirements, a distillery shall: not sell, deliver, or provide any alcoholic beverages until the licensee has obtained a certificate of label approval or an exemption from label…

42.13.803 DISTILLERIES - PRODUCT PRICING The department will provide each distillery with a standard quotation and specification form to report the necessary information for each product the distillery desires to sell in Montana. The distillery will advise the department the cost…

42.13.804 MICRODISTILLERY - MONTHLY TAX RETURN Each microdistillery shall electronically file with the department a monthly Excise and License Tax Return, as required by 16-1-424, MCA, reporting the following information: the total number of gallons distilled during the preceding…

42.13.805 MICRODISTILLERY SAMPLE ROOMS (REPEALED) Authorizing statute(s): 16-1-303, MCA Implementing statute(s): 16-4-310, 16-4-312, MCA History: NEW, 2007 MAR p. 483, Eff. 4/13/07; AMD, 2014 MAR p. 979, Eff. 5/9/14; REP, 2017 MAR p. 493, Eff. 4/29/17.

42.13.806 USE OF OUTSOURCED DISTILLED SPIRITS IN THE MANUFACTURING OF DISTILLED SPIRITS A distillery licensed by the department and located in Montana may procure bulk distilled spirits from another distilled spirits plant by requesting such products through the department on a f…

42.13.807 DISTILLERY DELIVERIES TO AGENCY LIQUOR STORES A distillery delivering product to an agency liquor store pursuant to 16-4-311, MCA, shall report each delivery through the department's online reporting system within two business days of the delivery. The distillery shall …

42.13.901 DEFINITIONS The following definitions apply to this subchapter: "Acceptable forms of identification" include: any state-issued driver’s license or identification card; any Canadian government-issued driver’s license or identification card; a passport; any federally reco…

42.13.902 STATE TRAINING PROGRAM; DEPARTMENT AND STATE TRAINER RESPONSIBILITIES The department shall: effective January 1, 2026, implement two RASS training programs: one for on-premises licensees, and one for off-premises licensees that meet the requirements of 16-4-115, 16-4-10…

42.13.903 LICENSEE RESPONSIBILITIES REGARDING THE RESPONSIBLE ALCOHOL SALES AND SERVICE ACT (REPEALED) Authorizing statute(s): 16-4-1009, MCA Implementing statute(s): 16-3-301, 16-4-1001, 16-4-1002, 16-4-1003, 16-4-1004, 16-4-1005, 16-4-1006, 16-4-1007, 16-4-1008, 16-6-304, 16-6-…

42.13.904 PRIVATE TRAINING PROGRAMS; DEPARTMENT AND PRIVATE TRAINER RESPONSIBILITIES The department shall: effective January 1, 2026, issue decisions on private training program submissions for on-premises licensee and off-premises licensee training within 60 days; publish privat…

42.13.905 STATE TRAINER APPLICATION AND APPROVAL PROCESS To become a state trainer, an individual must complete an application form provided by the department, meet the criteria provided in this rule, and obtain department approval. The department may approve an application in it…

42.13.906 PRIVATE TRAINING PROGRAM PROVIDER APPROVAL PROCESS The department is authorized to approve a private training provider's program pursuant to 16-4-1006, MCA. Private training provider programs must comply with the training program requirements in 16-4-1006, MCA, and ARM …

42.13.907 REQUIREMENTS FOR ON-PREMISES AND OFF-PREMISES LICENSEE RASS TRAINING PROGRAMS In addition to the requirements in 16-4-1006, MCA, a RASS training program for on-premises consumption licensees must: provide the following minimum content: standard drink sizes and equivalen…

42.14.1001 DEFINITIONS (REPEALED) Authorizing statute(s): 15-68-801, MCA Implementing statute(s): 15-68-101, MCA History: NEW, 2010 MAR p. 2755, Eff. 11/27/10; REP, 2022 MAR p. 248, Eff. 2/12/22.

42.14.1002 REGISTRATION AND PERMIT FOR RENTAL VEHICLES SALES AND USE TAX Every seller required to collect the rental vehicle sales and use tax must register the business with the department by filing a general business registration form available on the department's web site at m…

42.14.1003 SEASONAL REGISTRATION AND PERMIT Aseller who is engaged in the business of renting motor vehicles to the general public and is not open for business all 12 months of a calendar year may apply for a seasonal seller's permit. Aseller must indicate in its business registr…

42.14.101 DEFINITIONS The following definitions apply to this subchapter: "Accommodations" means accommodations, as defined in 15-68-101, MCA. "Gross receipts" means the total gross sales received by a seller for use of accommodations, whether the charges were received in cash, c…

42.14.106 REGISTRATION AND PERMIT Every seller required to collect the lodging facility sales and use tax must register with the department by filing a general business registration form available on the department's web site at mtrevenue.gov or through the department's online tr…

42.14.1101 WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS (REPEALED) Authorizing statute(s): 15-68-801, MCA Implementing statute(s): 15-68-101, 15-68-102, 15-68-501, MCA History: NEW, 2010 MAR p. 2755, Eff. 11/27/10; REP, 2022 MAR p. 248, Eff. 2/12/22.

42.14.1102 QUARTERLY RETURNS AND PAYMENTS Every seller, except for a seller identified in (2), is required to complete and file with the department a rental vehicle sales and use tax return for each calendar quarter or portion of a calendar quarter the seller is open for business…

42.14.1103 COMBINED TAX RETURN A seller doing business in multiple locations may elect to file a combined tax return (Form RVT-C) separately stating each location's gross sales, exemptions, and tax. Prior to filing a combined return, the seller must request in writing this electi…

42.14.1104 FAILURE TO FURNISH REQUESTED INFORMATION The department, for the purpose of determining the correctness of any return, may request additional information to verify amounts or items on the return. If a return is not filed or information is not supplied, the department w…

42.14.1105 RECORDS REQUIRED - AUDIT A seller shall maintain records necessary to document gross receipts for the rental vehicle sales and use tax. A seller may be required to substantiate gross receipts reported for a particular quarter. For audit purposes,a seller may be require…

42.14.1106 PENALTIES AND INTEREST Upon request, the late pay or late file penalties may be waived pursuant to ARM 42.3.101 through 42.3.111, 42.3.113, 42.3.115, and 42.3.120. Authorizing statute(s): 15-68-801, MCA Implementing statute(s): 15-1-206, 15-68-514, MCA History: NEW, 20…

42.14.111 SUMMARY REPORT REQUIRED (REPEALED) Authorizing statute(s): 15-65-102, MCA Implementing statute(s): 15-65-121, MCA History: TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/03; REP, 2010 MAR p. 2751, Eff. 11…

42.14.112 FORMULA (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-65-102, MCA Implementing statute(s): Sec. 15-65-121, MCA History: NEW, 1989 MAR p. 1529, Eff. 9/29/89; REP, 1999 MAR p. 2904, Eff. 12/17/99.

42.14.113 SEASONAL REGISTRATION AND PERMIT A seller who is engaged in the business of selling accommodations to the general public and is not open for business all 12 months of a calendar year may apply for a seasonal seller's permit. A seller seeking a seasonal seller's permit m…

42.14.1201 RENTAL VEHICLES SALES SUBJECT TO THE TAX A purchaser is required to pay the rental vehicle sales and use tax on the sales price for a rental vehicle rented in Montana. This includes, but is not limited to: automobiles, including vans, sport utility vehicles, or trucks …

42.14.1202 EXEMPT RENTAL VEHICLE SALES A purchaser is not required to pay the rental vehicle sales and use tax on the rental of farm vehicles, machinery, equipment, travel trailers, motor homes, airplanes, snowmobiles, golf carts, or sailboards. The following rental vehicle sales…

42.14.202 COMBINED CHARGE FOR SERVICES; DEPARTMENT INSPECTION OF RECORDS When sales of accommodations are combined with food, beverage, recreation, or other charges which are a substantial portion of the charge, the seller shall collect the lodging facility sales and use tax by e…

42.14.203 COLLECTING, REPORTING, AND PAYING THE TAX Every seller, except for a seller who has obtained a seasonal permit, is required to complete and file a lodging facility sales and use tax report with the department for each calendar quarter or portion of a calendar quarter th…

42.14.204 PENALTIES AND INTEREST Upon request, the late pay and late file penalty may be waived pursuant to ARM 42.2.512, 42.2.513, 42.3.101, 42.3.102, 42.3.103, 42.3.104, 42.3.106, 42.3.108, 42.3.109, 42.3.110, 42.3.111, 42.3.113, 42.3.115, and 42.3.120. Authorizing statute(s): …

42.14.205 APPLICATION OF TAX PAYMENT All payments of the lodging facility sales and use tax are applied by the department in the following manner: When the seller remits full payment of the taxes, one-half of the amount is applied to the lodging facility use tax in Title 15, chap…

42.14.206 RECORDS REQUIRED - AUDIT (REPEALED) Authorizing statute(s): 15-65-102, 15-68-801, MCA Implementing statute(s): 15-65-113, 15-68-502, 15-68-513, MCA History: TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/…

42.14.207 FAILURE TO FURNISH REQUESTED INFORMATION (REPEALED) Authorizing statute(s): 15-65-102, 15-68-801, MCA Implementing statute(s): 15-65-113, 15-65-115, 15-68-502, MCA History: TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD and TRANS, from ARM 42.14.110, 2010 MAR p. 2751, E…

42.14.302 WHO MUST PAY THE TAX (REPEALED) Authorizing statute(s): 15-65-102, 15-68-801, MCA Implementing statute(s): 2-18-501, 15-65-101, 15-65-111, 15-65-112, 15-68-101, 15-68-102, 15-68-501, MCA History: TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1992 MAR p. 2393, Eff. 10/…