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

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

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%.

News & Tips