Who collects Montana sales tax on dropshipped orders?

Nobody. Montana imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Montana customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Montana's.

Will my dropshipper charge me Montana sales tax on the wholesale?

Not on the Montana leg — there is no Montana sales tax for a supplier to charge, so no MT resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.

Does dropshipping trigger economic nexus in Montana?

No. Montana has no general sales tax and therefore no economic nexus threshold, so Montana-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.

Can I use an out-of-state resale certificate for a dropshipper in Montana?

You will not need one for Montana itself, since there is no Montana sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Montana Dropshipping Sales Tax Guide — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Montana has no general sales tax

Montana does not levy a general state or local sales tax, so drop-shipped orders delivered into Montana carries no sales-tax registration, collection, or filing obligation — there is no economic nexus threshold to cross and no rate to charge.

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 still deserves a look in Montana

Sales-tax-free does not mean tax-free. Several no-sales-tax states impose other business-level taxes on in-state activity — confirm what applies to you with the Montana revenue agency.
Shipping from Montana changes nothing about your duties elsewhere. Sales delivered into other states are tested against those states’ thresholds, not Montana’s absence of one — start with the nexus calculator to see where you owe.
Storing inventory in Montana (a 3PL, an FBA centre, your own warehouse) creates no MT sales-tax duty, because there is no MT sales tax to collect.

Montana nexus note

What to do next

Read the full Montana overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Dropshipping sales tax in other states

Compare Montana's dropshipping rules with nearby and similar states' dropshipping sales tax guides:

Frequently asked questions

Who collects Montana sales tax on dropshipped orders?: Nobody. Montana imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Montana customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Montana's.
Will my dropshipper charge me Montana sales tax on the wholesale?: Not on the Montana leg — there is no Montana sales tax for a supplier to charge, so no MT resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.
Does dropshipping trigger economic nexus in Montana?: No. Montana has no general sales tax and therefore no economic nexus threshold, so Montana-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.
Can I use an out-of-state resale certificate for a dropshipper in Montana?: You will not need one for Montana itself, since there is no Montana sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Sources

date_retrieved: 2026-06-20