MT

Montana DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Montana. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Montana today.

Statute

“may sell and ship under a direct shipment endorsement up to 18 9-liter cases of table wine annually”

https://mca.legmt.gov/bills/mca/title_0160/chapter_0040/part_0110/section_0010/0160-0040-0110-0010.html

Compliance reference

  • Permit term

    Cross-source verified

    1 year

  • Permit required

    Cross-source verified

    Yes

  • Reporting frequency threshold (gallons)

    Cross-source verified

    264.172

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Permit expiration anchor

    Cross-source verified

    Fiscal year end

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Volume limit

    Cross-source verified

    18

  • Permit fee

    Cross-source verified

    $50

  • Volume limit unit

    Preliminary

    9-liter cases

  • Direct shipping allowed

    Preliminary

    Yes

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise tax collected by

    Preliminary

    Shipper

  • Sales tax collected by

    Single source

    No rule in jurisdiction

  • Age verification required

    Cross-source verified

    Yes

  • Permit expiration date

    Single source

    09-30

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This MT reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.27 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.27
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
—
Permit application form
FWIR
Permit application URL
https://revenue.mt.gov/card/alcoholic-beverages/licenses/winery
Product registration required
Yes
Maximum local sales-tax add-on
—
State sales-tax rate
—
Single local use-tax rate option
—

Primary sources

3