Permit
DTC Endorsement
- Required: Yes
- Fee: $50
- Expiration:Sept. 30th of each year
Sales Tax
- Required: No
Excise Tax
- Required: Yes
- Wine: $.27/liter
Volume Limit
Limits per Winery
- 18 cases per person per year
Reporting
- Required:Yes
- Excise Tax: Quarterly by the 15th if > 1,000 liters shipped; Annually by Oct. 15th if < 1,000 liters shipped
- Direct Shipment: Quarterly by the 15th if > 1,000 liters shipped; Annually by Oct. 15th if < 1,000 liters shipped
- Record Retention: At least 3 years
Product Requirements
Label Registration Required
- Submit copies of federal label approvals for any brands not currently distributed by a MT wholesaler that will be sold and shipped to consumers in MT
Product Restrictions
- Direct shipment of wine over 16% ABV prohibited
Additional Information
Effective October 1, 2013, wineries holding a Direct Shipment Endorsement can ship up to 18 nine-liter cases of “table wine” to a Montana consumer during the license year (Oct. 1 – Sept. 30). “Table wine” means wine that contains not more than 16% of alcohol by volume. Direct shippers must submit copies of federal label approvals for any brands that will be shipped into Montana and pay excise tax. Montana does not have a sales tax.
- In order to hold a Direct Shipment Endorsement, an out-of-state winery must be registered as a foreign winery.
- Wineries not currently registered should complete the Montana Foreign Winery and Importer Registration form which now includes a section to request a Direct Shipment Endorsement.
- A shipment of table wine must be conspicuously labeled with the words “Contains Alcohol: Signature of Person Age 21 or Older Required for Delivery.”
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 address of the bonded wine warehouse. The winery is responsible for compliance with this requirement.
DTC Report and Tax Payment Changes in Kansas and Montana
June 30, 2023Due to a recent law change in Kansas, the Out-of-State Special Order Shipping Gallonage Tax and Sales Report is changed from a quarterly report to a monthly report effective July 1, 2023. California wineries that hold Special Order Shipper licenses must electronically file their sales report and pay their gallonage tax for the July report … Read More ⟶
CONTACT INFORMATION
Montana Department of Revenue
Alcoholic Beverage Control Division
125 North Roberts
Helena, MT 59620
Phone: 406 444 6900
Fax: 406 444 0722
Alcoholic Beverage Control Division
125 North Roberts
Helena, MT 59620
Phone: 406 444 6900
Fax: 406 444 0722
