Montana is one of only five states with no statewide sales tax, but that doesn’t mean businesses have no tax obligations. Local resort taxes, lodging taxes, and sales into other states can still create compliance requirements. This guide explains what businesses selling in Montana need to know in 2026.
Does Montana Have Sales Tax?
Montana does not have a statewide sales tax or general use tax. Businesses selling only taxable goods within Montana generally do not need to collect state sales tax.
However, businesses may still have obligations relating to:
- Resort taxes
- Lodging taxes
- Excise taxes
- Sales into other states
Resort Area Taxes
Certain Montana resort communities can impose local resort taxes on goods and services.
Examples include:
- Whitefish
- Big Sky
- West Yellowstone
- Red Lodge
- Virginia City
Businesses operating in these areas should check local requirements and register where necessary.
Lodging Taxes
Short-term accommodation providers may need to collect Montana’s lodging facility use tax. This generally applies to:
- Hotels
- Motels
- Airbnb
- Vrbo
- Vacation rentals
Some resort communities may also charge additional local resort taxes.
Selling to Customers in Other States
Even though Montana has no statewide sales tax, you may still need to collect sales tax in other states if you:
- Have a physical presence there
- Exceed that state’s economic nexus threshold
Most states use thresholds such as $100,000 in sales or 200 transactions, although requirements vary by state.
Staying Compliant
- Track sales by state
- Monitor economic nexus thresholds
- Register where required
- Use automated sales tax software
- File returns on time
Business Registration
Although Montana has no statewide sales tax, businesses may still need to register with the Montana Department of Revenue for other state taxes, including employer withholding, lodging taxes, resort taxes, or excise taxes where applicable.
Excise Taxes
Certain products, including fuel, tobacco, alcohol, marijuana, and other regulated goods, may be subject to Montana excise taxes.
Businesses selling these products should review the relevant filing requirements.
Montana Compliance Checklist
- Confirm whether your business operates in a resort tax area.
- Register for any applicable lodging or excise taxes.
- Track sales into other states.
- Register where economic nexus is created.
- Maintain accurate business records.
FAQs
Does Montana have a state sales tax?
No, Montana does not impose a state-wide sales tax or general use tax.
Do businesses in Montana need a sales tax permit?
Generally, no. Businesses selling only taxable goods within Montana usually do not need a state sales tax permit.
Does Montana have local sales taxes?
Some designated resort communities impose local resort taxes on qualifying goods and services.
Do Montana businesses need to collect sales tax in other states?
Yes. Selling from Montana does not exempt a business from collecting sales tax in states where it has physical or economic nexus.
Does Amazon collect sales tax for Montana sales?
Montana has no statewide sales tax, but marketplace facilitators may collect and remit sales tax when selling to customers in states where tax is due.
Final Thoughts
Montana’s lack of a statewide sales tax makes local compliance simpler than in most states, but businesses may still have obligations relating to resort taxes, lodging taxes, excise taxes, and sales into other states.
Need help determining where your business must collect sales tax? Contact our tax professionals today.
