Montana Sales Tax Guide & Nexus Calculator (2026)

Montana is one of five US states with no sales tax. There is no state or local sales tax, no economic nexus threshold, and no registration or filing requirement for remote sellers. Sales of any type — physical goods, SaaS, digital products, services — to Montana customers carry no sales tax obligation.

Quick Reference

Criterion	Detail
State Rate	None (no sales tax)
Economic Nexus Threshold	N/A
Transaction Threshold	N/A
Digital Goods / SaaS	N/A (no sales tax)
Filing Frequency	N/A
SST Member	No
Other Taxes	No general sales or use tax at any level

No Sales Tax in Montana

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Gross Revenue (USD)

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Total Transactions (not required)

No Statewide Sales TaxMontana

This state does not impose a statewide sales tax. Remote sellers have no state-level obligation here.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

Montana imposes no state or local sales tax. Unlike Alaska (which has no statewide tax but active local jurisdiction taxes), Montana has no consumer sales tax at any level — state, county, city, or local district.

There is no requirement to:

• Register with any Montana tax authority for sales tax
• Collect any sales tax from Montana customers
• File any sales tax returns
• Remit any sales tax to the state

This applies to all transaction types: physical goods, digital products, SaaS, services, and any other category.

Montana is one of the five no-tax states: Alaska (no state tax; local jurisdictions apply), Delaware, Montana, New Hampshire, and Oregon.

No Local Sales Taxes Either

Unlike Alaska, where local jurisdictions levy their own taxes independently, Montana has no local sales taxes anywhere in the state. There are no county or municipal sales taxes in Montana. Zero tax obligation at every level.

What Montana Does Have

Montana has no general consumption tax, but it does impose other taxes:

• Corporate income tax: 6.75% on net income from Montana sources
• Personal income tax: 1%–6.9% tiered rate on Montana residents
• Property tax: Administered at the county level
• Business license/registration fees: Some municipalities require business licenses for companies operating locally

Remote sellers with no Montana physical presence are generally not subject to any of these except potentially income tax if they have Montana-sourced income above certain thresholds — a separate analysis from sales tax.

Resort and Accommodations Tax

Montana allows certain resort communities (Whitefish, Big Sky, West Yellowstone, etc.) to impose local resort taxes on specific goods and services — typically restaurant meals, lodging, and some retail sales within those resort districts. These are not general sales taxes and apply only to specific categories in specific communities.

For standard e-commerce retail (shipping physical goods or delivering digital products remotely), resort taxes do not apply.

Implications for Your Compliance Profile

If you track economic nexus across all 50 states, Montana requires no action:

• No threshold to monitor
• No registration to obtain
• No collection to configure
• No returns to file

When building your US compliance stack, mark Montana as exempt from all sales tax obligations.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist