Montana SB98 revises the tax rate on cigarettes intended to be heated but not burned.

Montana SB98 revises the tax rate on cigarettes intended to be heated but not burned, setting it at 85 cents per package of 20 cigarettes. The bill also outlines procedures for wholesalers to claim refunds or credits for tax-free sales to tribal members on Montana Indian reservations. The tax applies to all cigarettes entering Montana Indian reservations, with specific provisions for quota allocations and tax-free sales. The act is effective upon passage and applies to cigarettes sold by a wholesaler after June 30, 2025.

Montana SB98 revises the tax rate on cigarettes intended to be heated but not burned.

Montana SB98 revises the tax rate on cigarettes intended to be heated but not burned, setting it at 85 cents per package of 20 cigarettes. The bill also outlines procedures for wholesalers to claim refunds or credits for tax-free sales to tribal members on Montana Indian reservations. The tax applies to all cigarettes entering Montana Indian reservations, with specific provisions for quota allocations and tax-free sales. The act is effective upon passage and applies to cigarettes sold by a wholesaler after June 30, 2025.