Montana: Tobacco Excise Taxes
Montana Cigarette and Tobacco Excise Taxes
| Total Montana Cigarette Taxes | Average Cost Per Pack | Ranking (Highest to Lowest) |
|---|---|---|
| $1.70 / pack | $6.11 / pack | 22nd / 51 |
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Montana and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Montana Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Montana are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.70 per pack of 20 cigarettes, other tobacco products are taxed at 50% of their wholesale price and moist snuff is taxed at 85 cents per ounce.
Montana Cigarette Tax - $1.70 / pack
In Montana, cigarettes are subject to a state excise tax of $1.70 per pack of 20. There is no sales tax on cigarettes in Montana, so only the state and federal excise taxes apply. Montana's cigarette excise tax rate has not been changed in over a decade.
The average cost of a pack of cigarettes in Montana is $6.11, which is the 22nd highest in the United States.
Montana Other Tobacco Products Tax - 50% / Wholesale Price
In Montana, other tobacco products are subject to a state excise tax of 50% / wholesale price as well as federal excise taxes (listed below).
The tax on Snuff per ounce is $0.85
Montana Medical Marijuana Tax - 4.00%
Medical marijuana is legal in Montana, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, the Montana sales tax does not apply to medical marijuana
Medical marijuana is subject to a state cannabis excise tax of 4%.
Montana Recreational Marijuana Tax - 20.00%
Recreational marijuana is legal in Montana, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, the Montana sales tax does not apply to recreational marijuana
Recreational marijuana is subject to a state excise tax of 20%.
Localities may add an additional tax of up to 3%.
Payment of Montana Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and tobacco products are due on the 15th of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Montana also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
| Small Cigarettes | $50.33 per 1,000 cigarettes, or $1.01 per pack of 20 |
|---|---|
| Large Cigarettes | $105.69 per 1,000 cigarettes, or $2.11 per pack of 20 |
| Small Cigars | $50.33 per 1,000 cigars, or $1.01 per pack of 20 |
| Large Cigars | 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each |
Other Tobacco Products
| Pipe Tobacco | $2.8311 per pound, or $0.1769 per one-ounce tin |
|---|---|
| Chewing Tobacco | $0.5033 per pound, or $0.0315 per one-ounce tin |
| Snuff | $1.51 per pound, or $0.0944 per one-ounce tin |
| Roll-your-own Tobacco | $24.78 per pound, or $1.5488 per one-ounce tin |
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
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