Montana
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries that register with the Department of Revenue and hold a Direct Shipment Endorsement, for table wine of 16% alcohol or less only.
Montana has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Foreign winery registration (free up to 60 cases a year), renewed each September 30, plus a $50-a-year Direct Shipment Endorsement; renew the endorsement with the registration and confirm its expiry date in TAP.
- Volume limit
- 18 nine-liter cases of table wine per person per year, from each winery.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine tax return, 27 cents a liter: annual by October 15, or quarterly | Form WIT | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Monthly Report of Wine Shipments, only if the Department requires it | Form WSM | Department of Revenue | Not covered by Pinrates. You file it directly. |
| Bonded wine warehouse notice, before it fills Montana orders | Mont. Code Ann. 16-4-1102 (no Department form) | Not covered by Pinrates. You file it directly. |
When it's due
| Registration renewal (renew endorsement with it) | Sep 30 |
| Wine tax, Form WIT (annual filers) | Oct 15 |
| Wine tax, Form WIT (quarterly filers) | Jan, Apr, Jul, Oct, by the 15th |
Most small shippers file once a year; above 1,000 liters a year to Montana consumers, use the quarterly row instead.
Tax rates
No sales tax. Wine tax of 27 cents a liter, the only state or local tax on the wine.
Other rules
- Label registration
- Every label approved by the Department before it ships; no fee.
- Carrier
- A common carrier that delivers only to a signing adult 21 or older.
Changes since September 29, 2026
None recorded. The Montana chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Montana's direct-shipping rules after that date is posted here.
Ship to Montana?
Of the returns and reports above, Pinrates keeps one on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Montana chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mt-20 | Direct Shipment Endorsement, $50 a year | Form DSE | Montana Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mt-21 | Register, renew, submit labels, and file and pay Form WIT | TransAction Portal (TAP) | Montana Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mt-02 | $50 endorsement fee | Mont. Code Ann. § 16-4-1102 | |
| mt-04 | Direct Shipment Endorsement | Mont. Code Ann. § 16-4-1101 | |
| mt-05 | Wine tax of 27 cents a liter | Mont. Code Ann. § 16-1-411 | |
| mt-09 | Table wine | Mont. Code Ann. § 16-1-106 | |
| mt-11 | Winery and importer registration | Mont. Code Ann. § 16-4-107 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| mt-15 | Wine tax moved from monthly to quarterly or annual, effective July 1, 2023 | Mont. Laws 2023, ch. 68 | |
| mt-19 | Enforcement | Mont. Code Ann. § 16-4-1103 |
Regulations
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mt-01 | Foreign winery registration, Form FWIR, fee tiers, $50 endorsement, renewal September 30 | Montana Department of Revenue, "Winery Licenses" | Montana Department of Revenue |
| mt-06 | Form WIT | Montana Department of Revenue, "Winery and Hard Cider Taxes" | Montana Department of Revenue |
| mt-10 | Submission through TAP | Montana Department of Revenue, "Beer and Wine Labels" | Montana Department of Revenue |
| mt-12 | Industry guidance | Wine Institute, "Montana" direct shipping summary | |
| mt-14 | Out-of-state/foreign winery | Montana Department of Revenue, "Alcoholic Beverage License Changes and Filing Requirements" | Montana Department of Revenue |
| mt-16 | No direct shipping changes | Montana Department of Revenue, "2025 Legislative Lookback" | Montana Department of Revenue |
| mt-17 | Wine tax returns due even with no sales | Montana Department of Revenue, "Domestic Winery License" | Montana Department of Revenue |
| mt-18 | Updated October 2025 | Montana Department of Revenue, "Label and Product Approval Requirements" | Montana Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Montana chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.