Montana collects special excise taxes, on the sale of all types of alcohol, subdivided into specific taxes, on wine, beer, and liquor (hard alcohol other than wine and beer). Alcohol taxes, are sometimes collectively referred to, as “sin taxes,” which also include excise taxes, on cigarettes, gambling, drugs, and certain other items. The IRS also collects federal excise taxes, on alcoholic beverages, which are included separately, from Montana’s alcohol taxes, in the final purchase price.
The Montana excise tax, on beer, is $0.14 per gallon, lower than 78%, of the other 50 states. Montana beer excise tax, is ranked #39, out of the 50 states. The Montana excise tax, on wine, is $1.06, per gallon, higher than 62%, of the other 50 states, ranking #19, out of the 50 states. Montana’s excise tax, on Spirits, is ranked #11, out of the 50 states. All liquor stores, in Montana, are state-owned.