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42.31.308    WHOLESALE/RETAIL PRICES

(1) When tax increases occur, the department may conduct audits on cigarette inventories located at the wholesaler's and/or retailer's premises in order to comply with the tax increase.

(2) There is only one basic cost for each brand or style of cigarettes. The minimum price computation for Montana taxed cigarettes is:

Basic cost of cigarettes as

defined in 16-10-103, MCA ..................................................................... xxxxx

         (ADD) Federal tax ............................................................................. xxxxx

         (ADD) State tax ................................................................................. xxxxx

                                                                                                                                                    

 

Basic cost of cigarettes plus taxes .......................................................... xxxxx

 

Multiply the basic cost of cigarettes

plus taxes by wholesale cost of doing

business and by cartage.

         (ADD) Wholesale cost of doing business

                      or as established by department

                      approved cost survey .......................................................... xxxxx

 

Cartage...current statutory rate

                      or as established by department

                      approved cost survey .......................................................... xxxxx

                                                                                                                                                     

 

                      The minimum wholesale price/

                      cost to retailer ...................................................................... xxxxx

 

                      Multiply the minimum wholesale

                      price by the retail cost of

                      doing business.

         (ADD) Retail cost of doing business

                      current statutory rate

                      or as established by department

                      approved cost survey .......................................................... xxxxx

                                                                                                                                                   

 

The minimum retail price/cost to consumer ............................................ xxxxx

 

(3) The minimum price computation for Montana untaxed cigarettes is:

Basic cost of cigarettes as

defined in 16-10-103, MCA ..................................................................... xxxxx

         (ADD) Federal tax ............................................................................. xxxxx

                                                                                                                                                   

 

Basic cost of cigarettes plus tax ............................................................... xxxxx

 

Multiply the basic cost of cigarettes

by wholesale cost of doing

business and by cartage.

         (ADD) Wholesale cost of doing business

                     ...current statutory rate or as

                     established by department

                     approved survey ...................................................................  xxxxx

 

 

         Cartage............current statutory rate

                     The minimum wholesale price/

                     cost to tax exempt retailer....................................................  xxxxx

                                                                                                                                                   

 

                     Multiply the minimum wholesale

                     cost by the retail cost of

                     doing business.

         (ADD) Retail cost of doing business

                     current statutory rate or as

                     established by department

                     approved cost survey ...........................................................  xxxxx

                                                                                                                                                   

 

The minimum tax-exempt retail price/cost

to tax exempt consumer ............................................................................  xxxxx

History: 16-11-103, MCA; IMP, 16-10-103, 16-10-104, 16-11-111, MCA; NEW, 1992 MAR p. 2563, Eff. 11/26/92; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07.

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