Which state has the lower sales tax nexus threshold, Montana or North Dakota?

Montana has no statewide general sales tax, so it publishes no economic nexus dollar threshold. North Dakota publishes a $100,000 threshold as of 2026-05-08. Local or special taxes can still apply in Montana; check the official source.

Do both Montana and North Dakota have marketplace facilitator laws?

Not both. North Dakota has a marketplace facilitator law; Montana does not have one recorded in our current data as of 2026-05-08. Confirm against the official state source before relying on facilitator collection.

Which has the lower sales tax rate, Montana or North Dakota?

Montana has the lower combined state and local sales tax rate at 0.00%, compared with 7.09% in North Dakota. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-08.

Do I need to register for sales tax in both Montana and North Dakota?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Montana's published threshold is not applicable (no statewide sales tax), and North Dakota's is $100,000. 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 2026-05-08.

When did economic nexus take effect in Montana and North Dakota?

Montana's economic nexus rule effective date is pending verification, and North Dakota's took effect on 2018-10-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Montana vs North Dakota Sales Tax Nexus — Comparison 2026

Updated 2026-05-08

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

Metric	Montana	North Dakota
Economic nexus threshold	No state sales tax	$100,000
Transaction threshold	None	None
State rate	0.00%	5.00%
Avg. local rate	n/a	2.09%
Combined state + local	0.00%	7.09%
Marketplace facilitator	No	Yes
Effective since	n/a	2018-10-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in North Dakota because of its $100,000 threshold. If you cross that first, you register there first.

On rate: Montana is friendlier for customers with a combined state + local rate of 0.00% vs 7.09%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

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.

North Dakota — nexus note

Economic nexus in North Dakota triggers at $100,000 in gross sales delivered into North Dakota in the current or prior calendar year. No transaction count threshold.

What to do next

Use the nexus calculator to check exactly which of Montana and North Dakota you've already triggered. Then read each state's full guide:

Montana overview →North Dakota overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Montana or North Dakota?: Montana has no statewide general sales tax, so it publishes no economic nexus dollar threshold. North Dakota publishes a $100,000 threshold as of 2026-05-08. Local or special taxes can still apply in Montana; check the official source.
Do both Montana and North Dakota have marketplace facilitator laws?: Not both. North Dakota has a marketplace facilitator law; Montana does not have one recorded in our current data as of 2026-05-08. Confirm against the official state source before relying on facilitator collection.
Which has the lower sales tax rate, Montana or North Dakota?: Montana has the lower combined state and local sales tax rate at 0.00%, compared with 7.09% in North Dakota. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-08.
Do I need to register for sales tax in both Montana and North Dakota?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Montana's published threshold is not applicable (no statewide sales tax), and North Dakota's is $100,000. 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 2026-05-08.
When did economic nexus take effect in Montana and North Dakota?: Montana's economic nexus rule effective date is pending verification, and North Dakota's took effect on 2018-10-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: Montana 2026-04-27 · North Dakota 2026-05-08

Montana: https://mtrevenue.gov/
Montana: https://mtrevenue.gov/taxes/miscellaneous-taxes-and-fees/
Montana: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
North Dakota: https://www.tax.nd.gov/
North Dakota: https://www.tax.nd.gov/business/sales-and-use-tax
North Dakota: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
North Dakota: https://taxfoundation.org/data/all/state/sales-tax-rates/