Montana: Marijuana Tax Handbook


Montana Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
N/A 4.00% 4.00% N/A 20.00% 20.00%

2024 Montana Marijuana Tax Handbook

Medical marijuana legal in Montana, but there is no cannabis sales tax for it.

Recreational marijuana is legal in Montana, but there is no cannabis sales tax for it.

About Montana Marijuana Tax

Montana is one of only five states without a general sales tax

Localities may add an additional tax of up to 3%.

What is the most recent revenue statistic for Montana?

Montana announced a tax revenue of $1.8million in 2017 and over $1.3million during the 2018 fiscal year.

Montana deploys her State Tax Revenue in the following proportion:

  • The first $6 million in revenue would be transferred annually to Gov. Greg Gianforte’s proposed HEART Fund, a foundation which helps support substance abuse prevention and treatment programs.
  • 20% would go towards conservation efforts
  • 4% would go to state parks, trails and recreational facilities, and wildlife protection. - up to $200,000 would go to veterans services and improving veterans' cemeteries;
  • $300,000 would be deployed towards a one-time purchase of drug detection canines;
  • $150,000 would go towards a one-time police training
  • The remainder of the revenue which is about 88% of the revenue would go to the General Fund.

Is the Montana Marijuana Tax Weight-Based or Percentage-of-price-Based?

Montana's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.

Does Montana have a Controlled Substances Tax?

Montana does not have a Controlled Substances tax involving Marijuana.

How do Montana's marijuana taxes compare to the states around it?

North Dakota
South Dakota

Note: It is illegal to transport marijuana accross state lines.

For more information about Montana Marijuana Taxes, visit the Montana Marijuana Tax page.

** This Document Provided By SalesTaxHandbook **