Classification of Certain "Little Cigars" as Cigarettes

Important Information for Manufacturers, Montana Licensed
Wholesalers, Subjobbers and Retailers

Effective July 1, 2007, some little cigars because of their appearance and characteristics were classified as cigarettes.

Administrative Rules of Montana 42.31.206, 42.31.207, and 42.31.208  clarify that certain little 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 little 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 little 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 little 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.