Montana Sales Tax Guide — No State Sales Tax (2026)

Last updated: 2026-03-27

What is the sales tax rate in Montana?

How do you register to collect sales tax in Montana?

How to register for sales tax in Montana

Before you can collect sales tax, you need to register with the relevant local jurisdictions in Montana. Here is the step-by-step process.

1. Montana has no state sales tax, so no sales tax registration is required
2. Obtain a Montana business license if required for your type of business
3. Some resort communities (Big Sky, Red Lodge, West Yellowstone) levy a resort tax — register locally if operating in those areas
4. If selling into other states, check those states' nexus rules to determine if you need to register there

How to collect sales tax in Montana

Montana does not impose a state sales tax, but there are still important considerations for businesses operating in the state.

1. There is no general sales tax to collect in Montana
2. If operating in a resort community, collect the local resort tax (typically 3%) on lodging, food, and certain retail sales
3. Do not charge customers sales tax on transactions elsewhere in Montana
4. If selling into other states, you may need to collect sales tax for those states based on their nexus rules

How to file and remit sales tax in Montana

Montana has no state sales tax, so no state-level sales tax returns are required. However, there may be other filing obligations.

1. No state sales tax filing is required in Montana
2. If operating in a resort community, file resort tax returns with that local jurisdiction
3. Keep financial records for at least 3 years

What is exempt from Montana sales tax?

Since Montana has no state sales tax, general exemptions do not apply. However, related taxes may have their own exemptions.

• •Not applicable — Montana has no general sales tax
• •Resort tax exemptions vary by local jurisdiction

What is use tax in Montana?

Montana has no use tax because it has no sales tax. Goods purchased out of state for use in Montana are not subject to any state consumption tax. However, if you sell into other states, you may owe sales or use tax in those states based on their nexus rules.

Does Montana have marketplace facilitator rules?

Not applicable — Montana has no sales tax, so there are no marketplace facilitator requirements at the state level. Businesses selling through marketplaces into other states should be aware that the marketplace may be collecting tax in states that require it.

What are the penalties for sales tax non-compliance in Montana?

Montana has no state sales tax, so there are no state sales tax penalties. Resort communities that levy a local resort tax have their own penalty structures for non-compliance. If you fail to collect and remit resort tax in applicable areas, local penalties and interest apply.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Montana Department of Revenue.