(1) Every distillery must report to the department, on a form prescribed by the department, the following information:

(a) the cost of the product per case price FOB Helena, Montana that the distillery intends to sell to the department;

(b) the quantities of liquor shipped to the department; and

(c) the total number of proof gallons manufactured, distilled, rectified, bottled, or processed and sold nationwide.

(2) The department will generate a posted price from the distillery's case cost. The posted price shall include excise and license taxes as provided in Title 16, part 4, MCA, rounded to the nearest nickel increment. The department shall advise the distillery of the per bottle tax amount.

(3) The distillery shall collect the tax for any retail sale made directly to the consumer.

(4) The posted price will remain the price until a revised form is submitted and approved by the department. A revised quote for regular listed products shall be submitted not less than 60 days prior to the effective date of the department's quarterly price book.