Montana legislation · 2025 Regular Session
Montana HB826: Generally revise tobacco tax laws
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act revising the tax on cigarettes from $1.70 on each package containing 20 cigarettes to $2.70; and amending section 16-11-111, mca.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT REVISING THE TAX ON CIGARETTES FROM $1.70 ON EACH PACKAGE CONTAINING 20 CIGARETTES TO $2.70; AND AMENDING SECTION 16-11-111, MCA." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. Section 16-11-111, MCA, is amended to read: "16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member. (1) (a) A tax on the purchase of cigarettes for consumption, use, or any purpose other than resale in the regular course of business is imposed and must be precollected by the wholesaler and paid to the state of Montana. The tax is $1.70 $2.70 on each package containing 20 cigarettes. Whenever packages contain other than 20 cigarettes, there is a tax on each cigarette equal to 1/20 the tax on a package containing 20 cigarettes. (b) The tax computed under subsection (1)(a) applies to illegally packaged cigarettes under 16-11307. (2) The tax imposed in subsection (1) does not apply to quota cigarettes. (3) Subject to the refund or credit provided in subsection (4), the tax must be precollected on all cigarettes entering a Montana Indian reservation. (4) Pursuant to the procedure provided in subsection (5), a wholesaler making a sale of cigarettes to a retailer within the boundaries of a Montana Indian reservation may apply …
Sponsors
- Cunningham, Melody (D, 97) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Tabled in Committee
- : (H) Hearing
- : (H) Rereferred to Committee
- : (H) Committee Report
- : (H) Committee Executive Action
- : (H) Hearing
- : (H) Hearing Canceled
- : (H) Hearing
Subjects: Tobacco, Revenue, State
Common questions
- What is HB826?
- HB826 is a bill in the Montana Legislature (2025 Regular Session): Generally revise tobacco tax laws.
- What does HB826 do?
- In its own words: A bill for an act entitled: "an act revising the tax on cigarettes from $1.70 on each package containing 20 cigarettes to $2.70; and amending section 16-11-111, mca.".
- What is the status of HB826?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB826?
- Cunningham, Melody (D, 97).
- Where is the official record for HB826?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC3305
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.