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Montana Resale Certificate Rules (2026)

Last updated: 2026-10-12 · Checked against the Montana Department of Revenue's own pages, forms and rules on 2026-10-12

Montana has no statewide sales tax, so there is no state seller's permit to get and no state resale certificate to collect. Not applicable — Montana imposes no general sales tax, so sales sourced to Montana need no resale certificate. Montana-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules (many accept the buyer's home-state documentation or the MTC certificate; some, e.g. Washington, require their own form).

Montana resale certificate and permit rules

Montana: seller's permit & resale certificate

No statewide sales tax · Agency: Montana Department of Revenue

Buying for resale: Not applicable — Montana imposes no general sales tax, so sales sourced to Montana need no resale certificate. Montana-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules (many accept the buyer's home-state documentation or the MTC certificate; some, e.g. Washington, require their own form).
Optional resale certificate: Montana Business Registry Resale Certificate (optional, for use with out-of-state vendors)Official form →Not filed with the Department; self-certification given to an out-of-state vendor. No expiration stated.
Good to know: The Montana Business Registry Resale Certificate asks for the buyer's Montana Business Registration Number; sellers verify it via sos.mt.gov > Business Services > Business Name Search.
Montana businesses selling online into states with economic-nexus laws (e.g., South Dakota) may have to register and collect those states' sales taxes.

Official sources for Montana (2)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Montana resale certificate FAQ

Does Montana have a resale certificate?

Montana has no statewide sales tax, so the state doesn't require one for state tax. Montana Business Registry Resale Certificate (optional, for use with out-of-state vendors) is available: Not filed with the Department; self-certification given to an out-of-state vendor. No expiration stated.

Do I need a seller's permit in Montana?

No state seller's permit exists. Check with your city or county for any local business license.

What do I give an out-of-state supplier when buying for resale from Montana?

Not applicable — Montana imposes no general sales tax, so sales sourced to Montana need no resale certificate. Montana-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules (many accept the buyer's home-state documentation or the MTC certificate; some, e.g. Washington, require their own form).

Official Sources

Figures checked against these sources on 2026-10-12

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General information, not tax advice. Confirm current rules with the Montana Department of Revenue before relying on them.