Delaware vs Montana Sales Tax: no statewide sales tax vs no statewide sales tax, Nexus 2026
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
Compare Delaware and Montana sales tax rates: Delaware shows a no statewide sales tax combined state and average local rate with a no statewide threshold economic nexus threshold, while Montana shows no statewide sales tax with a no statewide threshold threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.
| Metric | Delaware | Montana |
|---|---|---|
| Economic nexus threshold | No state sales tax | No state sales tax |
| Transaction threshold | None | None |
| State rate | 0.00% | 0.00% |
| Avg. local rate | n/a | n/a |
| Combined state + local | 0.00% | 0.00% |
| Marketplace facilitator | No | No |
| Effective since | n/a | n/a |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.
On rate: rates are identical or the data is incomplete.
Neither state has a transaction-count trigger — only the dollar threshold matters.
Delaware — nexus note
Delaware has no state or local sales tax. Sellers do not need to register, collect, or remit sales tax on transactions delivered to Delaware customers. However, Delaware does impose a gross receipts tax on in-state business activity.
Montana — nexus note
Montana has no general state or local sales tax. Sellers shipping to Montana customers do not need to register or collect. Exceptions: certain resort-area local option taxes and accommodations/rental car taxes apply to specific industries.
What to do next
Use the nexus calculator to check exactly which of Delaware and Montana you've already triggered. Then read each state's full guide:
Frequently asked questions
- Do both Delaware and Montana have marketplace facilitator laws?
- Neither Delaware nor Montana has a marketplace facilitator law recorded in our current data as of 2026-06-20. Confirm against each state's official source.
- Do I need to register for sales tax in both Delaware and Montana?
- It depends on where you cross each state's economic nexus threshold (or have physical presence there). Delaware's published threshold is not applicable (no statewide sales tax), and Montana's is not applicable (no statewide sales tax). You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-20.
More sales tax comparisons
Selling into more than two states? Compare Delaware and Montana against other major markets for nexus thresholds, rates, and marketplace facilitator rules.
More Delaware comparisons
More Montana comparisons
Sources
date_retrieved: Delaware 2026-06-20 · Montana 2026-06-20
- Delaware: https://revenue.delaware.gov/
- Delaware: https://revenue.delaware.gov/business-tax-forms/gross-receipts-tax/
- Delaware: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- Montana: https://mtrevenue.gov/
- Montana: https://mtrevenue.gov/taxes/miscellaneous-taxes-and-fees/
- Montana: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide