Montana Attorney General Opinion 15-237

Opinion No. 237 Beer-Taxes-Interstate Commerce. HELD: If a brewer situated within the state makes a sale within the state to be delivered without the state, the barrelage tax provided fot· in para- graph 3 of Sec. 3 of the Montana Beer 166 OPINIONS OF THE ATTOUXEY GENERAL Act, coule1 be collected. But to attempt to collect a tax for the sale of beer manufactured in Montana and sold in another state, would constitute an in- terference with interstate commerce and be unlawful. June 6, 1933. You ask whether the Board of Equali· zation may c-ollect a tax upon heel' manufactured within the state and shipped to points outside of the state lind so to residents of foreign states. Under l1aragra'ph 3 of Section 13. Chapter lOG. Laws of 1933. it is pro- dded: "In addition to the annual Ii- ('ense taxes hereby imposer!. a tax of fift)· cents (50c) per barrel of 31 gal- lons is herehy levied and imposed on each and e"ery barrel sold hy such licensed bre,,-ers." The Beer Act imposes a tax upon the snle of beer, not upon its manufacture. Section 4fl proyides: "Beer which is sold by breweries whereyer located. shall be considered as a sale made within the county to which it is trans- ported for wholesale or retail sale. ir- respecth-e of the place of manufac- ture." If a brewer situated within the state makes a sale within the state to be de- livered without the state, the tax could be collected. If a brewer within the ~tate makes a sale without the state, it is not a sale within the conteml)lation of this chapter. To attempt to collect a tax for the sale of beer manufactured in Montana and sold in another state, would constitute an interference with interstate commerce and be unlawful. (State v. Western Union Telegra'ph Company, 43 :t\'[ont. 445.)