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Tobacco Sales and Directory
The sale of tobacco products is a heavily regulated business in Montana. Wholesalers and retailers of tobacco products must comply with a variety of laws administered by two different agencies.
Only those tobacco products listed on the Tobacco Product Directory may be sold in Montana. It is unlawful to sell, stamp for sale, offer for sale or possess for sale in Montana any cigarette, roll-your-own tobacco (including make-your-own, stuff-your-own, etc.), or cigarette wrapper made of or containing tobacco, known as a blunt wrap, unless it is listed on the Directory.
As of May 1, 2008, only cigarettes certified as fire safe by the State Fire Marshal may be sold in Montana. For further information, see Fire Safety Standards for Cigarettes.
Businesses selling tobacco products in Montana must be licensed and pay tobacco taxes on the products they sell. The Department of Revenue administers the laws related to licensing and taxation of tobacco products.
The Department of Revenue has adopted rules that classify certain "little cigars" as cigarettes for tax purposes. For more information, see Classification of Certain "Little Cigars" as Cigarettes.
Regulatory Notices
| Date | Title | Downloadable Format |
|---|---|---|
| July 25, 2006 | Notice to Wholesalers regarding blunt wraps. | |
| May 6, 2005 | Notice to Retailers announcing amended statute requiring retailer reporting of roll-your-own on which tax has not been paid by the wholesaler. | |
| June 28, 2004 | Notice to Wholesalers announcing new administrative rules regarding reporting requirements, in particular ARM 23.18.207-209. | |
| April 25, 2003 | Notice to Wholesalers announcing Tobacco Directory and website pursuant to 2003 Mont. Laws Ch. 397. |
Tobacco Directory
The Office of the Attorney General maintains a directory of tobacco products (cigarettes, blunt wraps and roll-your-own) and manufacturers that are fully compliant with Montana law. Only those brands and brand families of cigarettes, blunt wraps and roll-your-own that are listed in the directory can legally be stamped for sale, offered for sale, possessed for sale or sold in Montana.
- Directory of Tobacco Products (Cigarettes, Roll-Your-Own and Blunt Wraps) Approved for Stamping or Sale in Montana, organized by:
- Recent Additions and Deletions to the Tobacco Directory (PDF)
- Notice of Intent to Remove Brand Families or Manufacturers from the Tobacco Directory (PDF)
- Notice of Transfer of Brand (PDF)
Little Cigars
Little cigars that are treated as cigarettes for tax purposes may be sold even though they not listed on the directory at this time.
Penalties
Any Montana licensed wholesaler who sells, stamps for sale, possesses for sale or offers to sell a brand that is not listed on the directory is subject to the penalties detailed in 16-11-509 of the Montana Code Annotated, up to and including:
- license revocation
- seizure, forfeiture and destruction of contraband products
- loss of any profits or gain from a violation
Tobacco Product Reporting
Montana-licensed wholesalers and retailers that buy roll-your-own directly from the manufacturer must file a report listing the tobacco products stamped or sold each month with the Attorney General's Office. The wholesaler report must be received by the Attorney General's Office no later than the 15th of each month. A late fee is assessed for each report that is not filed by the 20th day of each month. The July 1, 2007, Department of Revenue rule (Word) does not change the requirements for reporting little cigars to the Attorney General's Office.
Participating Manufacturer Reporting
Section 16-11-503 of the Montana Code Annotated requires Participating Manufacturers (PMs) to certify by April 30 each year that they are a PM and provide a list of their brand families.
Non-Participating Manufacturer Reporting
Section 16-11-503 of the Montana Code Annotated requires Non-Participating Manufacturers (NPMs) to certify by April 30 each year that they are an NPM in full compliance with 16-11-403 and provide a list of their brand families. Some NPMs are required to pay escrow payments in quarterly installments and certify their compliance with Montana law quarterly.
- Tobacco Product Manufacturer Certificate of Compliance (PDF)
- Appointment of Registered Agent for State of Montana and Registered Agent's Statement (PDF)
- Montana Certificate of Escrow Deposit by Non-Participating Manufacturers (PDF)
- Quarterly Certificate of Escrow Deposit by Non-Participating Manufacturers
- Escrow Agreement (PDF)
