(1) On or before the 15th of each month, a winery that sells table wine directly to a retailer, consumer, or table wine distributor in Montana shall pay any tax due and file the following reports for the preceding month:

(a) Form WIT, reporting the total amount of table wine shipped directly to retailers and consumers, pursuant to 16-1-411 and 16-3-411, MCA;

(b) Form WIT-3, reporting the amount of table wine shipped directly to each retailer and consumer, pursuant to 16-3-411 and 16-4-1102, MCA; and

(c) Form WSM, reporting the amount of table wine shipped directly to each table wine distributor, pursuant to 16-3-411, MCA.

(2) On or before the 15th of each month, each retailer shall file a Form WIT-2, reporting the amount of table wine purchased from wineries.