This is an obsolete version of the rule. Please click on the rule number to view the current version.


(1) The month after a brewer exceeds a production threshold, the tax rate will increase to the next incremental tax rate. For example, if the 5,001st barrel is produced on May 20, the tax rate will be $1.30 for all of the month of May. It will increase to $2.30 beginning with the month of June's production and will continue at that rate until the month the next threshold is exceeded, if applicable. Each brewer will notify both the department and its wholesalers, in writing, by the end of the month in which it exceeds a production threshold.

(2) In situations where a brewer produces over 10,000 barrels nationally and internationally in the first month of the fiscal year, all of its production will be taxed at $4.30 for the year.

(3) The number of barrels of beer produced by a brewer in a year is the total of all barrels produced nationally and internationally.

(4) For purposes of this tax, a year is the state's fiscal year, July 1 through June 30.


History: 16-1-303, MCA; IMP, 16-1-406, 16-1-409, MCA; NEW, 2002 MAR p. 955, Eff. 3/29/02; AMD, 2008 MAR p. 2183, Eff. 10/10/08; AMD, 2017 MAR p. 2085, Eff. 11/10/17.

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