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Montana Consumer Tax Laws

No two states levy and collect taxes in the exact same way, although all states must raise revenue somehow. Most (but not all) states collect retail sales tax, typically in the 5 to 7 percent range, and also collect excise taxes on tobacco, alcoholic beverages, gasoline, and gambling.

Taxes on consumer goods are collectively referred to as consumer taxes. Revenue from this and other forms of taxation (such as personal income tax) are used to pay for highways, emergency services, police, public schools, courts, state government, and other shared resources. While taxes on cigarettes and alcohol are generally meant to discourage the use of those products, gasoline tax helps pay for road maintenance.

Montana Consumer Taxes at a Glance

Montana is one of just a handful of states with no retail sales tax. The state also has a liquor monopoly, which means the state sells alcoholic beverages at its own stores and adds a tax at the point of sale. To learn more about sales tax in Montana, particularly with respect to Internet sales and collecting taxes for purchases from outside of the state, see Sales Tax: Frequently Asked Questions.

The current rates for consumer taxes in Montana are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax None
Cigarette Tax $1.70 per pack of 20 cigarettes §16-11-111
Gasoline Tax per Gallon 46.2¢ (including federal tax) §15-70-204
Use Tax None
Liquor Tax Liquor monopoly state; Beer 14¢ per gallon; Wine $1.06 per gallon; Spirits 13.8% retail selling price for companies <200,000 gal./year nationwide, 16% for >200,000 gal./year §§16-1-401, 404, 406, 411; 16-2-301
Gambling Tax 15% gross income from video gambling machines; 1% gross receipts for horse-racing §§23-5-610, 23-4-202

Note: State laws may change at any time through the decisions of higher courts, the enactment of newly signed legislation or voter-approved ballot initiatives, and other means. While we strive to ensure the accuracy of these pages, you also may want to contact a Montana consumer protection attorney or conduct your own legal research to verify the state law(s) you are researching.

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