ARM 42.13.404. WINE REPORTING REQUIREMENTS

(1) On or before the 15th of each month, a winery that sells table wine directly to a retailer, consumer, or table wine distributor in Montana shall pay any tax due and file the following reports for the preceding month: (a) Form WIT, reporting the total amount of table wine shipped directly to retailers and consumers, pursuant to 16-1-411 and 16-3-411, MCA; (b) Form WIT-3, reporting the amount of table wine shipped directly to each retailer and consumer, pursuant to 16-3-411 and 16-4-1102, MCA; and (c) Form WSM, reporting the amount of table wine shipped directly to each table wine distributor, pursuant to 16-3-411, MCA. (2) On or before the 15th of each month, each retailer shall file a Form WIT-2, reporting the amount of table wine purchased from wineries.