Does Montana have an economic nexus threshold for sales tax?

No. Montana has no statewide general sales tax, so it does not publish a sales-tax economic nexus dollar threshold or transaction-count test for general retail sales. Remote sellers should still check whether separate state-administered taxes apply to their specific activity. Source data last retrieved 2026-08-03.

Do marketplaces collect Montana sales tax?

For general retail sales, there is no Montana statewide sales tax for marketplaces to collect, so the usual marketplace-facilitator collection threshold does not apply. Special taxes can still apply to specific industries or transaction types, so verify directly with the state before relying on this for a particular sale. Source data last retrieved 2026-08-03.

How much is sales tax in Montana?

Zero on general retail sales. The Montana Department of Revenue says "Montana does not have a general-use sales tax," and there is no statewide rate to look up on goods, digital products, or services. The rates people find when searching for a Montana sales tax rate belong to three narrower taxes with their own scope: a local-option resort tax (up to 3%, or 4% in some resort communities), the 8% combined lodging facility sales and use tax, and the 4% rental vehicle tax. Montana DOR source data last retrieved 2026-08-03.

Does Montana have local sales tax?

Montana has no general local sales tax — no city or county levies a broad retail rate on top of a state rate, because there is no state rate. The one local-option tax that resembles a sales tax is the resort tax, which only qualifying resort communities and resort areas may adopt and which only reaches specific establishments. Because each community sets its own rate within the statutory ceiling, the resort-tax rate is a per-community question; confirm it with the community itself before charging. Montana Code Annotated 7-6-1503, retrieved 2026-08-03.

Do I have to collect sales tax if I ship to a customer in Montana?

No. Because Montana publishes no general sales tax, it publishes no economic nexus dollar threshold, no transaction-count test, and no marketplace-facilitator collection threshold for retail sales delivered to Montana customers, so a remote seller shipping into Montana has nothing to register for on that basis. Physical operations in Montana can still create other Montana filing duties, and the resort, lodging, and rental-vehicle taxes apply to businesses inside their scope — verify those with the Department of Revenue before relying on this for a particular sale. Montana DOR source data last retrieved 2026-08-03.

Does a Montana business have to collect other states' sales tax?

Often yes, and this is the part having no home-state sales tax does not solve. The Montana Department of Revenue's own general-sales-tax guidance tells Montana businesses selling online into states that require collection that they must collect and remit those states' sales tax, and points to the 2018 South Dakota v. Wayfair decision that let states set remote-seller thresholds. A Montana seller therefore tests each destination state's own dollar and transaction thresholds. Montana DOR source data last retrieved 2026-08-03.

Is lodging or a rental car taxed in Montana?

Yes, under separate taxes rather than a sales tax. Accommodations carry a 4% lodging facility use tax plus a 4% lodging sales tax — 8% combined — applied to the total amount paid for the accommodation; units or spaces rented 30 continuous days or more to the same purchaser are exempt. Rental vehicles carry a 4% tax on base rental charges, for vehicles rented under 30 days, without a driver, and designed to transport 15 or fewer passengers. A resort-community resort tax can apply on top of these. Montana DOR source data last retrieved 2026-08-03.

Does Montana Have Sales Tax? No — 3 Taxes Still Apply (2026)

Updated 2026-08-03

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-08-03.

No general-use sales tax in Montana — the Montana Department of Revenue states that "Montana does not have a general-use sales tax" (retrieved 2026-08-03). Three narrower taxes still apply: a local-option resort tax capped at 3% (4% in a qualifying resort community established before January 1, 2025), a combined 8% lodging facility sales and use tax, and a 4% rental vehicle tax.

See how Montana’s numbers stack up against every other state in our sales tax rates and economic nexus thresholds by state reference table.

Economic nexus threshold	No statewide sales tax No sales-tax economic nexus threshold
State sales tax rate	0.00%
Marketplace facilitator law	No
Effective date	Not applicable
Department of Revenue	Official site

Check Montana nexus with your numbers

If you sell into Montana and other states, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator can compare every state where you sell, while this guide explains why Montana does not publish a general sales-tax economic nexus threshold.

How Montana nexus works

Montana sales tax nexus: the Montana Department of Revenue states plainly that "Montana does not have a general-use sales tax." There is no statewide rate, no local general sales tax, and consequently no sales-tax economic nexus dollar threshold, transaction-count test, or marketplace-facilitator collection threshold for goods, digital products, or services delivered to Montana customers — a remote seller shipping into Montana has nothing to register for or collect. Montana instead levies three narrower taxes that behave like sales taxes inside their own scope. (1) A local-option RESORT TAX: under MCA 7-6-1503 a qualifying resort community or resort area may tax the retail value of all goods and services sold (other than sales for resale) by lodging and camping facilities, restaurants and other food-service establishments, taverns and other alcoholic-beverage establishments, destination ski resorts and other recreational facilities, and establishments selling luxuries. The statutory ceiling is 3%, and a resort community whose population exceeds the 7-6-1501 limit and that was established before January 1, 2025 may levy an additional 1% for a 4% maximum (section last amended by Ch. 425, Laws of 2025). Because the rate is set locally, the applicable resort-tax rate is a per-community question, not a statewide one. (2) The LODGING FACILITY SALES AND USE TAX: a 4% lodging facility use tax plus a 4% lodging sales tax, 8% combined, on the total amount paid for accommodations; units or spaces rented 30 continuous days or more to the same purchaser are exempt. (3) The RENTAL VEHICLE TAX: 4% on base rental charges for vehicles rented for less than 30 days, without a driver, and designed to transport 15 or fewer passengers. Separately, the Department's own general-sales-tax guidance points the other direction: a Montana-based business selling online into states that do require collection must collect and remit those states' sales tax under the 2018 South Dakota v. Wayfair standard, so having no home-state sales tax does not exempt a Montana seller from the other 45 states' thresholds. Montana Department of Revenue and Montana Code Annotated sources last retrieved 2026-08-03.

Filing frequency

Filing frequency in Montana depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Montana has no general statewide sales tax, so there is no general sales-tax marketplace facilitator collection threshold for marketplaces to apply. Check the official source for separate taxes on meals, lodging, rentals, communications, tobacco, or other industry-specific activity.

Montana sales tax by topic

Industry-specific sales tax guides

Whether a sale is taxable in Montana often depends on what you sell, not just where. These national guides explain how sales tax applies to common business types — then check the Montana threshold and rules above to see where you must register and collect.

Related states to Montana

If you sell into Montana, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

New HampshireNo state tax · 0.00%

Compare Montana vs New Hampshire →

OregonNo state tax · 0.00%

Compare Montana vs Oregon →

DelawareNo state tax · 0.00%

Compare Montana vs Delaware →

Alaska$100,000 · 0.00%

Compare Montana vs Alaska →

Frequently asked questions

Does Montana have sales tax?: Montana has no statewide general sales tax. Check the official state source for special local, lodging, resort-area, gross-receipts, or industry-specific taxes before relying on that for a specific sale. Source data last retrieved 2026-08-03.
Does Montana have an economic nexus threshold for sales tax?: No. Montana has no statewide general sales tax, so it does not publish a sales-tax economic nexus dollar threshold or transaction-count test for general retail sales. Remote sellers should still check whether separate state-administered taxes apply to their specific activity. Source data last retrieved 2026-08-03.
Do marketplaces collect Montana sales tax?: For general retail sales, there is no Montana statewide sales tax for marketplaces to collect, so the usual marketplace-facilitator collection threshold does not apply. Special taxes can still apply to specific industries or transaction types, so verify directly with the state before relying on this for a particular sale. Source data last retrieved 2026-08-03.
How much is sales tax in Montana?: Zero on general retail sales. The Montana Department of Revenue says "Montana does not have a general-use sales tax," and there is no statewide rate to look up on goods, digital products, or services. The rates people find when searching for a Montana sales tax rate belong to three narrower taxes with their own scope: a local-option resort tax (up to 3%, or 4% in some resort communities), the 8% combined lodging facility sales and use tax, and the 4% rental vehicle tax. Montana DOR source data last retrieved 2026-08-03.
Does Montana have local sales tax?: Montana has no general local sales tax — no city or county levies a broad retail rate on top of a state rate, because there is no state rate. The one local-option tax that resembles a sales tax is the resort tax, which only qualifying resort communities and resort areas may adopt and which only reaches specific establishments. Because each community sets its own rate within the statutory ceiling, the resort-tax rate is a per-community question; confirm it with the community itself before charging. Montana Code Annotated 7-6-1503, retrieved 2026-08-03.
What is Montana's resort tax and where does it apply?: The resort tax is a local-option tax on the retail value of all goods and services sold, other than sales for resale, by lodging and camping facilities, restaurants and other food-service establishments, taverns and other alcoholic-beverage establishments, destination ski resorts and other recreational facilities, and establishments selling luxuries. Under MCA 7-6-1503 the rate may not exceed 3%; a resort community whose population exceeds the limit in MCA 7-6-1501 and that was established before January 1, 2025 may levy an additional 1%, for a 4% maximum. The section was last amended by Chapter 425, Laws of 2025. Retrieved 2026-08-03.
Do I have to collect sales tax if I ship to a customer in Montana?: No. Because Montana publishes no general sales tax, it publishes no economic nexus dollar threshold, no transaction-count test, and no marketplace-facilitator collection threshold for retail sales delivered to Montana customers, so a remote seller shipping into Montana has nothing to register for on that basis. Physical operations in Montana can still create other Montana filing duties, and the resort, lodging, and rental-vehicle taxes apply to businesses inside their scope — verify those with the Department of Revenue before relying on this for a particular sale. Montana DOR source data last retrieved 2026-08-03.
Does a Montana business have to collect other states' sales tax?: Often yes, and this is the part having no home-state sales tax does not solve. The Montana Department of Revenue's own general-sales-tax guidance tells Montana businesses selling online into states that require collection that they must collect and remit those states' sales tax, and points to the 2018 South Dakota v. Wayfair decision that let states set remote-seller thresholds. A Montana seller therefore tests each destination state's own dollar and transaction thresholds. Montana DOR source data last retrieved 2026-08-03.
Is lodging or a rental car taxed in Montana?: Yes, under separate taxes rather than a sales tax. Accommodations carry a 4% lodging facility use tax plus a 4% lodging sales tax — 8% combined — applied to the total amount paid for the accommodation; units or spaces rented 30 continuous days or more to the same purchaser are exempt. Rental vehicles carry a 4% tax on base rental charges, for vehicles rented under 30 days, without a driver, and designed to transport 15 or fewer passengers. A resort-community resort tax can apply on top of these. Montana DOR source data last retrieved 2026-08-03.

Sources

date_retrieved: 2026-08-03. See how we verify source checks in our Methodology & Sources.