Montana sales tax rates 2026: Calculator, nexus, and due dates

Montana sales tax rates by city and county

Montana has no general sales tax at the state, county, or city level. The price you see is the price you pay for most retail purchases anywhere in Montana.

However, certain resort communities impose a local resort tax of up to 4% on the retail value of goods and services sold within the resort area. The base resort tax is capped at 3% under Montana law, and since 2019 (SB 241), eligible resort communities have been able to ask voters to approve an additional 1% for infrastructure projects — bringing the total to 4%. Big Sky, West Yellowstone, and Virginia City have all approved the additional 1%. The Montana Department of Revenue does not administer resort taxes — they are administered locally by each resort community. Communities that impose a resort tax include Big Sky, West Yellowstone, Whitefish, Red Lodge, Virginia City, Cooke City, Craig, Gardiner, St. Regis, Wolf Creek, and Columbia Falls. These taxes apply to tourist-oriented businesses such as hotels, restaurants, bars, and retail shops within the resort community.

Montana sales tax calculator

Selling into Montana? Use the TaxCloud Sales Tax Calculator to confirm a 0% rate for any Montana address.

Even though Montana has no general sales tax, the calculator is useful for multi-state sellers who need to verify rates across all 50 states. To move from manual rate lookups to automated, rooftop-level accuracy in every state, start your 30-day free trial and see the engine in action.

Montana nexus thresholds

Because Montana does not impose a general sales tax, there is no economic nexus threshold for general sales tax purposes. Remote sellers shipping tangible personal property to Montana customers are not required to collect or remit general sales tax.

Montana does have nexus rules for other tax types:

• Lodging Facility Sales and Use Tax: Businesses providing short-term accommodations (less than 30 consecutive days) must register with the Montana Department of Revenue and collect 4% Lodging Facility Use Tax and 4% Lodging Sales Tax. Online hosting platforms and short-term rental marketplaces are also required to collect and report these taxes.
• Local Resort Taxes: Businesses operating in designated resort communities must register with the local resort jurisdiction and collect the applicable resort tax (up to 4% — a base rate of up to 3%, plus an additional 1% in communities that have voted to fund infrastructure projects).
• Rental Vehicle Sales Tax: Businesses renting motor vehicles must collect a 4% rental vehicle sales tax on the base rental charge.
• Cannabis Tax: Retailers must collect 20% on adult-use cannabis sales and 4% on medical marijuana sales. Local jurisdictions may impose an additional tax of up to 3%.

Montana sales tax permit registration

Because Montana has no general sales tax, there is no sales tax permit required for selling tangible personal property in Montana.

Businesses in specific industries do need to register with the Montana Department of Revenue:

1. Lodging operators must register for a Lodging Facility Sales and Use Tax account through the Montana TransAction Portal (TAP).
2. Rental vehicle businesses must apply for a seller’s permit through TAP.
3. Cannabis retailers must register for cannabis tax accounts through TAP.
4. Resort community businesses must register directly with the local resort jurisdiction — not with the Montana Department of Revenue.

Montana sales tax calculation rules

Montana’s tax landscape is straightforward for general retail sales: 0% statewide. No calculation is required for most tangible personal property or services.

What specific taxes does Montana impose?

While Montana has no general sales tax, it does impose taxes in specific categories:

• Lodging Facility Use Tax: 4% on the base charge for accommodations of fewer than 30 consecutive days. Administered by the Montana Department of Revenue.
• Lodging Sales Tax: An additional 4% on accommodations. Administered by the Montana Department of Revenue. A 5% vendor allowance is available against the 4% lodging sales tax for sellers who file and pay on time.
• Rental Vehicle Sales Tax: 4% on the base rental charge for motor vehicles.
• Local Resort Taxes: Up to 4% on retail goods and services in designated resort communities (a 3% base rate plus an optional 1% voter-approved infrastructure tax authorized by SB 241 in 2019). Administered locally, not by the Montana Department of Revenue.
• Cannabis Tax: 20% state excise tax on adult-use cannabis; 4% on medical marijuana. Local jurisdictions may add up to 3%.
• Tourism Business Improvement District Fee: $0.75 per occupied room night for lodging facilities with six or more rooms, in participating cities.

What is NOT taxable in Montana?

Because Montana has no general sales tax, the following are not subject to state sales tax:

• Tangible personal property (all retail goods)
• SaaS and software
• Digital products
• Food and groceries
• Clothing
• Services (except those specifically taxed, such as lodging and short-term vehicle rentals)

Montana sales tax return due dates and filing frequency

Because Montana has no general sales tax, there are no general sales tax returns to file.

Businesses that collect specific Montana taxes (lodging, rental vehicle, cannabis) file returns with the Montana Department of Revenue through TAP on an assigned frequency. Local resort tax returns are filed directly with the local resort community on the schedule set by that community.

For multi-state sellers: Even though Montana requires no general sales tax filing, you must still manage filing deadlines in every other state where you have nexus. TaxCloud tracks your filing obligations across all states and handles returns in every jurisdiction — including states with no tax due.

Montana and the Streamlined Sales Tax (SST) program

Montana is not a member of the Streamlined Sales Tax (SST) program — which is expected, given that Montana has no general salestax.

However, because TaxCloud is a Certified Service Provider of the SST Program, we can save your business time and money on state registration and filing costs in 24 SST-member states — and handle compliance in non-SST states like Montana’s specific tax obligations.

Calculate your potential tax filing savings through the SST program here.

The latest Montana tax changes

We track Montana’s shifting tax landscape so you don’t have to.

Here are the most relevant updates for 2026:

• No general sales tax — still: Montana continues to be one of five U.S. states without a general sales tax. Legislative proposals to impose a statewide sales tax have been introduced in past sessions but have not advanced. A past proposal sought to amend Montana’s Constitution to permanently prohibit a statewide general sales tax.
• Resort tax expansions: Big Sky, West Yellowstone, and Virginia City are among the resort communities that have used the SB 241 (2019) authority to add a voter-approved 1% infrastructure resort tax on top of their 3% base rate, bringing the total to 4%. Businesses in resort areas should verify current rates with their local jurisdiction.