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Sales Tax in Montana: There Is No Statewide Sales Tax

Short answer: Montana has no statewide general sales tax. A small number of resort communities levy their own local resort tax. There is no state sales tax registration to complete and no state sales tax return to file.

Most states require a business selling taxable goods to register with the state revenue department and file returns. Montana is one of the five states where that step does not exist at the state level, so guidance written for "most states" does not apply here.

What this means in practice

No state sales tax registration, seller's permit or resale certificate to apply for.
No state sales tax returns, and no "zero returns" to file.
Selling into other states can still create obligations in those states — that is decided by each destination state's own rules, not by Montana.
Other Montana business taxes may still apply. We do not list amounts we have not verified; use the official link below.

Official Montana sources

The revenue department is the office that would run a sales tax if Montana had one, so it is the authority on what it does levy.

Montana — the state revenue or taxation department
https://mtrevenue.gov

Starting point for anything else in Montana: the state business portal, https://biz.sosmt.gov. It is a starting point, not a tax authority.

States that do have a sales tax

If you also sell in a state with a sales tax, registration there is a separate process:

Sales Tax Registration in Alabama Sales Tax Registration in Arizona Sales Tax Registration in Arkansas Sales Tax Registration in California Sales Tax Registration in Colorado Sales Tax Registration in Connecticut Sales Tax Registration in Florida Sales Tax Registration in Georgia Sales Tax Registration in Hawaii Sales Tax Registration in Idaho Sales Tax Registration in Illinois Sales Tax Registration in Indiana

See sales tax registration in all 50 states & DC →

Frequently asked questions

Do I need to register for sales tax in Montana?

No. Montana has no statewide general sales tax, so there is no state sales tax registration, no seller's permit, and no state sales tax return to file. If you sell into other states you may still have obligations there.

Does Montana charge any sales tax at all?

Montana has no statewide general sales tax. A small number of resort communities levy their own local resort tax.

What tax filings might still apply to my Montana business?

That depends on your business, and we don't publish figures or obligations we haven't verified for your situation. The Montana revenue department linked below is the authoritative source.

This page states one verified fact: Montana has no statewide general sales tax. It deliberately does not give amounts, deadlines or filing steps for other Montana taxes, because those are not facts we have verified. Confirm anything tax-related with the official source above.