Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.13 - REGULATION OF LICENSEES
Subchapter 42.13.8 - Distilleries
Rule 42.13.803 - DISTILLERIES - PRODUCT PRICING

(1) The department will provide each distillery with a standard quotation and specification form to report the necessary information for each product the distillery desires to sell in Montana.

(2) The distillery will advise the department the cost per case FOB Helena, Montana that the distillery intends to sell the product to the department.

(3) The distillery will provide the department with the total number of proof gallons manufactured, distilled, rectified, bottled, or processed, and sold nationwide to determine the distillery's tax and mark-up brackets.

(4) The department will generate the posted price per bottle from the distillery's case cost. The posted price includes the distillery's case cost delivered to Helena, Montana, the department's current freight rate to agency liquor stores, the state's mark-up, liquor excise tax and liquor license tax, rounded to the nearest five-cent increment.

(5) 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.

(6) Products offered by a distillery will be listed in an inventory class based on the criteria in accordance with ARM 42.11.406.