Do both Montana and Oregon have marketplace facilitator laws?

Neither Montana nor Oregon has a marketplace facilitator law recorded in our current data as of 2026-06-24. Confirm against each state's official source.

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

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 Oregon'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 2026-06-24.

Montana vs Oregon Sales Tax: no statewide sales tax vs no statewide sales tax, Nexus 2026

Updated 2026-06-26

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-26.

Compare Montana and Oregon sales tax rates: Montana shows a no statewide sales tax combined state and average local rate with a no statewide threshold economic nexus threshold, while Oregon 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	Montana	Oregon
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.

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.

Oregon — nexus note

Oregon has no state or local general sales tax. Sellers do not need to register or collect sales tax on transactions shipped to Oregon customers. Oregon does impose a Corporate Activity Tax (CAT) on certain businesses with Oregon-source revenue over $1M, but this is not a sales tax.

What to do next

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

Montana overview →Oregon overview →

Frequently asked questions

Do both Montana and Oregon have marketplace facilitator laws?: Neither Montana nor Oregon has a marketplace facilitator law recorded in our current data as of 2026-06-24. Confirm against each state's official source.
Do I need to register for sales tax in both Montana and Oregon?: 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 Oregon'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 2026-06-24.

More sales tax comparisons

Selling into more than two states? Compare Montana and Oregon against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

More Montana comparisons

More Oregon comparisons

Sources

date_retrieved: Montana 2026-06-20 · Oregon 2026-06-24