Basic State Guide
Sales tax in Montana — no sales tax state guide
⚡ TL;DR
Montana has no state or local sales tax. Sellers shipping to Montana customers collect nothing, file nothing, and need no sales tax registration. A Resort Tax applies in specific tourist areas like Big Sky and Whitefish, but it doesn't affect general ecommerce product sales.
Montana has no sales tax. Sellers shipping to Montana customers do not collect, remit, or file sales tax for those transactions.
Key facts
- State sales tax rate: None
- Local sales tax: None (Resort Tax applies in specific tourist municipalities, not a general sales tax)
- Economic nexus: Not applicable, no sales tax to trigger
- Registration required: No sales tax registration needed for selling into Montana
- Part of the SST program: No
What this means for sellers
Montana is a clean zero for sales tax purposes. Orders shipped to Montana addresses:
- No sales tax collected
- No returns filed
- No nexus registration required
Montana is one of five states with no sales tax, sometimes referred to as the NOMAD states: New Hampshire, Oregon, Montana, Alaska (partial), Delaware.
Frequently asked questions
Does Montana have a sales tax?
No. Montana has no state sales tax and no local sales tax. Online sellers shipping to Montana addresses do not collect sales tax on those orders. There is no economic nexus registration requirement for sales tax in Montana because no sales tax exists.
Are there any transaction taxes in Montana I should know about?
Montana does not have a sales tax, but it does impose a Resort Tax in certain tourist areas (Big Sky, Whitefish, Red Lodge) — a local tax on lodging, food, and specific services in those resort areas. This is not a general sales tax and does not apply to most ecommerce product sales shipped to Montana addresses.
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