Classification of Certain Cigars as Cigarettes
Important Information for Manufacturers, Montana Licensed
Wholesalers, Subjobbers and Retailers
Administrative Rules of Montana 42.31.206, 42.31.207, and 42.31.208 clarify that certain cigars are considered cigarettes for the Youth Access to Tobacco Products Control Act and the taxation of tobacco products in Montana. These rules also establish the criteria and process the department will use to identify which cigars are cigarettes for the Youth Access Act and for tax purposes, and how to contest and request a judicial review of this determination.
These rules impact such cigar brands as (but not limited to) Blackstone, Captain Black, Dark Horse, Dean's, Hats Off, Muriel, Prime Time, Red Buck, Rojo, Swisher Sweet Little Cigars, and Winchester.
Future determinations that a cigar is classified as a cigarette by the department under the administrative rules are effective immediately upon publication. We will not allow time to sell off existing inventory for future determinations. Therefore, if you wish to sell a product that is not on the list, but that you suspect might be in the future, please contact us about that product.
The links below will help you better understand the classification of cigarettes as defined in Montana statute.
- Questions and Answers on "How It Affects You as a Manufacturer, Wholesaler, Subjobber, or Retailer" ;
- Department of Revenue's list of cigars classified as cigarettes ;
- Specific administrative rules related to cigars and cigarettes - Administrative Rules of Montana 42.31.206, 207 and 208 ;
- Definition of "cigarette" for tax application purposes as found in 16-11-102 (2)(a), MCA;
