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 2026-04-27. 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 2026-04-27.

Delaware vs Montana Sales Tax Nexus — Comparison 2026

Updated 2026-04-27

Compare economic nexus thresholds, state and local rates, and filing rules in Delaware and Montana.

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:

Delaware overview →Montana overview →

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 2026-04-27. 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 2026-04-27.

Sources

date_retrieved: Delaware 2026-04-27 · Montana 2026-04-27

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