Mont. Admin. r. 42.31.308

Current through Register Vol. 23, December 6, 2024

Rule 42.31.308 - WHOLESALE/RETAIL PRICES

(1) When tax increases occur, the department may conduct audits on cigarette inventories located at the wholesaler's and/or retailer's premises in order to comply with the tax increase.

(2) There is only one basic cost for each brand or style of cigarettes. The minimum price computation for Montana taxed cigarettes is:

Basic cost of cigarettes as defined in 16-10-103, MCA.....................................................................	xxxxx
(ADD) Federal tax.............................................................................	xxxxx
(ADD) State tax.................................................................................	xxxxx
Basic cost of cigarettes plus taxes..........................................................	xxxxx
Multiply the basic cost of cigarettes plus taxes by wholesale cost of doing business and by cartage.
(ADD) Wholesale cost of doing business or as established by department approved cost survey..........................................................	xxxxx
Cartage...current statutory rate or as established by department approved cost survey..........................................................	xxxxx
The minimum wholesale price/cost to retailer......................................................................	xxxxx
Multiply the minimum wholesale price by the retail cost of doing business.
(ADD) Retail cost of doing business current statutory rate or as established by department approved cost survey..........................................................	xxxxx
The minimum retail price/cost to consumer............................................	xxxxx
(3) The minimum price computation for Montana untaxed cigarettes is:
Basic cost of cigarettes as defined in 16-10-103, MCA.....................................................................	xxxxx
(ADD) Federal tax.............................................................................	xxxxx
Basic cost of cigarettes plus tax...............................................................	xxxxx
Multiply the basic cost of cigarettes by wholesale cost of doing business and by cartage.
(ADD) Wholesale cost of doing business
...current statutory rate or as established by department approved survey...................................................................	xxxxx
Cartage............current statutory rate
The minimum wholesale price/cost to tax exempt retailer....................................................	xxxxx
Multiply the minimum wholesale cost by the retail cost of doing business.
(ADD) Retail cost of doing business current statutory rate or as established by department approved cost survey...........................................................	xxxxx
The minimum tax-exempt retail price/cost to tax exempt consumer............................................................................	xxxxx

Mont. Admin. r. 42.31.308

NEW, 1992 MAR p. 2563, Eff. 11/26/92; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07.

16-11-103, MCA; IMP, 16-10-103, 16-10-104, 16-11-111, MCA;