Montana DTC compliance

Compliance reference

• permit_term_years

  Cross-source verified

  1

• volume_limit_unit

  Preliminary

  cases_9l

• permit_required

  Cross-source verified

  true

• reporting_frequency_threshold_gallons

  Cross-source verified

  264.172

• permit_expiration_anchor

  Cross-source verified

  fiscal_year_end

• volume_limit_value

  Cross-source verified

  18

• common_carrier_allowed

  Cross-source verified

  true

• reporting_frequency

  Cross-source verified

  quarterly

• permit_fee_usd

  Cross-source verified

  50

• direct_ship_allowed

  Preliminary

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• excise_tax_collected_by

  Preliminary

  shipper

• sales_tax_collected_by

  Cross-source verified

  no_rule_in_jurisdiction

• age_verification_required

  Cross-source verified

  true

• permit_expiration_date

  Cross-source verified

  09-30

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Mont. Code Ann. §16-4-1101 et seq. Wine; requires direct shipment endorsement Maximum Amount for Shipping: Up to 18 nine-liter cases of table wine annually. Direct Shipping License or Permit: Mont. Code Ann. §16-4-1101 (1) A winery licensed or registered in Montana under §16-4-107 may sell and ship under a direct shipment endorsement up to 18 9-liter cases of table wine annually to an individual in Montana who is at least 21 years of age for the individual's personal use and not for resale. (2) The shipment of table wine directly to an individual in Montana from a winery that does not possess a current direct shipment endorsement is prohibited, and penalties may be assessed as provided in §16-4-1103. (3) The shipment of table wine directly to an individual in Montana under a direct shipment endorsement that is not conspicuously labeled as required under §16-4-1102(2) is prohibited and subject to penalties as provided in §16-4-1103. (4) For the purposes of this part, a “direct shipment endorsement” is permission issued by the department to a winery licensed or registered pursuant to §16-4-107 under which the winery is allowed to sell and ship table wine directly to an individual in Montana. Mont. Code Ann. §16-4-1102 (1) A winery licensed or registered under §16-4-107 shall before shipping table wine directly to an individual in Montana: (a) remit an annual direct shipment endorsement fee of $50; (b) submit to the department a written statement acknowledging that the winery will contract only with common carriers that agree that any delivery of table wine will be made only to an individual in Montana who is at least 21 years of age and who signs a form acknowledging receipt of the table wine; and (c) receive from the department a direct shipment endorsement. (2) A shipment of table wine under this part must be conspicuously labeled with the words “Contains Alcohol: Signature of Person Age 21 or Older Required for Delivery”. (3)(a) In addition to maintaining records required under §16-3-411 or §16-4-107, a winery with a direct shipment endorsement shall maintain records of any sales or shipments to an individual in Montana. (b) The winery shall electronically file a wine tax return and pay the tax required under §16-1-411. The information reported to the department must include the names and addresses of the individual to whom the table wine was shipped and any other information that the department determines is necessary to verify that direct shipment of table wine conforms to the requirements of Title 16. Failure to pay taxes or file the information required in this subsection (3)(b) subjects the winery holding the direct shipment endorsement to the penalties and interest provided for in §15-1-216. (4) A winery with a direct shipment endorsement shall allow the department to perform an audit of the record of shipments made under §16-4-1101. The shipment records must be retained for three years. (5) If a winery with a direct shipment endorsement uses a bonded wine warehouse to fill table wine orders shipped to an individual in Montana, the winery shall provide written notice to the department of the name and the address of the bonded wine warehouse. The winery is responsible for compliance with this part. Mont. Code Ann. §16-4-1103 (1) Subject to a right to a hearing and the appeal process provided by the Montana Administrative Procedure Act in Title 2, chapter 4, the department may enforce the requirements of this part by suspending or revoking the direct shipment endorsement or imposing a civil penalty not to exceed $1,500. (2) A winery that has a direct shipment endorsement is considered to have consented to the jurisdiction of the department or any other state agency and the Montana courts concerning enforcement of this part and related rules or regulations. (3) The owner of a winery is guilty of a misdemeanor if the winery makes a direct shipment without having a direct shipment endorsement. (4) The department may adopt rules to implement this part. Type of Alcohol and Whether License or Permit Required: Mont. Code Ann. §16-4-901 et seq. Beer; requires connoisseur’s license Maximum Amount for Shipping: Mont. Code Ann. §16-4-903 Up to 288 bottles or 12 cases of beer from an out-of-state brewery during a 12-month period Direct Shipping License or Permit: Mont. Code Ann. §16-4-901 (1) A person in this state desiring to receive direct shipments of beer from an out-of-state brewery for the person's own consumption and not for resale shall file with the department an application for a connoisseur's license. The application must be accompanied by a registration fee in the amount of $50 for a beer connoisseur's license. (2) Each application for a license must be on a form prescribed by the department and must set forth the name of the applicant, the applicant's home or business address, proof that the applicant is at least 21 years of age, and other information that the department may require. (3) A connoisseur's license expires on June 30 of each calendar year. A licensee may annually renew a license with the department by paying a $25 renewal fee for a beer connoisseur's license. (4) The holder of a connoisseur's license may not sell beer or wine to the public. (5) The department shall adopt rules to provide procedures for the application for and the provision of a connoisseur's license. Mont. Code Ann. §16-4-906 (1) Each out-of-state brewery desiring to ship beer to a person holding a connoisseur's license shall register with the department on forms provided by the department. (2) The annual limit on out-of-state shipments to all connoisseur's license holders is 1,440 bottles or 60 cases of beer. (3) For any shipment into the state that exceeds the limits provided for in subsection (2), the out-of-state brewery may: (a) distribute the brewery's product through a licensed wholesale distributor; or (b) distribute as a brewery in accordance with the provisions of §16-3-214. (4) An out-of-state brewery that violates the provisions of this section is subject to the penalties provided for in §16-6-302. Mont. Code Ann. §16-4-910 (1) Except as provided in §16-4-906, a person who violates the provisions of this part commits a civil offense. (2) A person convicted under subsection (1): (a) for a first offense, must be mailed a certified letter by the department ordering that person to cease and desist committing the violation; (b) for a second offense, shall be fined a civil penalty not to exceed $500; and (c) for a third or subsequent offense, shall be fined a civil penalty not to exceed $2,500.

Rate facts

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