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Montana Sales Tax

On this page you will find handy sales and use tax information about Montana.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Montana that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

0.000%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Administration Information
Streamlined Sales Tax Status

Non-sales tax state
NUMBER OF TAXING AUTHORITIES

N/A
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

N/A
Sales Tax Return Due Date

N/A
Exemption Information
RESALE CERTIFICATE
TYPES OF EXEMPTIONS

Montana does not impose a sales tax, therefore it does not have sales tax exemptions.
State Links
State Tax Web Page

Montana Department of Revenue
Rate Look-Up Page

Montana Local Resort Tax Rate Look-Up
Registration Link
History & Fun Facts
HISTORY

Montana does not impose a state-wide sales tax. However, the state does impose a tax on sales of medical marijuana products, a sales and use tax on accommodations and campgrounds, a lodging facility use tax, and a limited sales and use tax on the base rental charge for rental vehicles.

 

Montana local resort areas and communities are authorized to impose a resort tax, not to exceed 3%, on the retail value of good and services sold by entities such as hotels, camping facilities, restaurants, and bars within the resort area/community.
FUN FACTS
  • Some municipalities which are big tourist destinations, such as Whitefish, Red Lodge, Big Sky, and West Yellowstone, impose a resort tax of 3%.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Montana Proposes Ban on General Statewide Sales Tax

Montana introduced legislation that proposed an amendment to Montana’s Constitution to prohibit a statewide general sales tax and end the possibility that future legislators and Governors could impose a statewide general sales tax.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Montana Bill Would Create Sales Tax in Conformity with SST Agreement.

If enacted, Draft Bill L.C. 74 would impose a 4% sales and use tax on the sale of tangible personal property in the State of Montana and authorize the Department of Revenue to enter into the Sales and Use Tax…

Possible sales tax in Montana.

The House Taxation Committee has tabled a bill passed by the Senate which would have enacted a 4% sales tax, among other tax credits and refunds. However, another bill was approved by the Committee which had already passed the Senate,…

Montana sales tax proposed.

Legislation has been proposed to enact the provisions of the Uniform Sales and Use Tax Administration Act, the product of the Streamlined Sales Tax Project. Since Montana is one of the five states that currently does not impose sales and…