(1) All licensees that sell sacramental wine to persons or entities in Montana must file the forms provided in (2) through (4) of this rule and pay any tax due on or before the 15th day of each month following the sale of sacramental wine.

(2) The following licensees shall file the Wine Distributors and Wineries Monthly Tax Return (Form WIT):

(a) sacramental wine licensees located outside Montana for sacramental wine sold to officials of churches or other established religious organizations;

(b) licensed foreign wineries for sacramental wine containing not more than 16 percent alcohol by volume sold to licensed retailers and for sacramental wine containing not more than 24 percent alcohol by volume sold to sacramental wine licensees;

(c) licensed domestic wineries for sacramental wine containing not more than 16 percent alcohol by volume sold to licensed retailers and for sacramental wine containing not more than 24 percent alcohol by volume sold to sacramental wine licensees; and

(d) table wine distributors for sacramental wine containing not more than 16 percent alcohol by volume sold to licensed retailers and for sacramental wine containing not more than 24 percent alcohol by volume sold to sacramental wine licensees.

(3) Licensed foreign and domestic wineries that sell sacramental wine directly to licensed retailers or sacramental wine licensees shall file the Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana (Form WIT-3) to report the amount of sacramental wine sold to each retailer and each sacramental wine licensee. Form WIT-3 is to be filed in conjunction with Form WIT.

(4) Licensed foreign and domestic wineries that sell sacramental wine to a table wine distributor shall report the amount of sacramental wine sold to each table wine distributor on the Monthly Report of Wine Shipments into the State of Montana (Form WSM).

(5) Licensed retailers and in-state sacramental wine licensees that purchase sacramental wine from a licensed foreign or domestic winery shall report the amount of wine purchased from each winery on the Wine Retailer Monthly Report for Purchases from a Winery Located Outside of Montana (Form WIT-2).