Montana Sales Tax Rate Table
Montana statewide sales tax rate: No sales tax. Montana’s sales tax is administered by the Montana Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Montana Sales Tax Rates at a Glance
| Statewide sales tax rate | No sales tax |
|---|---|
| Local sales taxes | See notes below |
| Average local rate | None |
| Average combined rate | 0.00% |
| Administered by | Montana Department of Revenue |
| Registration document | Montana business registration |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Montana
Montana imposes no general sales tax at state or local level. The only place-based sales taxes in Montana are resort and local option taxes adopted by a small number of resort communities, which apply mainly to lodging, prepared food and drink, and some tourist retail rather than to general merchandise.
Which Montana Rate Should You Charge?
There is no general sales tax rate to source. If you operate in a designated resort community, check that community’s resort tax rules, which are set locally.
What Montana Taxes — and What It Doesn’t
With no general sales tax there is no statewide exemption list. Montana instead levies selective taxes, including lodging facility use tax and rental vehicle tax, which apply regardless of the absence of a general sales tax.
Look Up an Exact Montana Sales Tax Rate
Publishing a fixed list of every Montana city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes guidance on the resort tax and on the selective lodging and rental taxes that do apply. Open the official Montana Department of Revenue website at mtrevenue.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Montana
Before you can legally charge Montana sales tax you need to be registered with the Montana Department of Revenue and hold a Montana business registration. Our sales tax application service files the paperwork for you.
Ready to register in Montana? Apply for your Montana sales tax permit online – it only takes a few minutes.
Montana Sales Tax Rate FAQs
What is the sales tax rate in Montana?
Montana does not impose a statewide general sales tax. Montana imposes no general sales tax at state or local level. The only place-based sales taxes in Montana are resort and local option taxes adopted by a small number of resort communities, which apply mainly to lodging, prepared food and drink, and some tourist retail rather than to general merchandise.
Do I need a permit before I collect sales tax in Montana?
Because Montana has no statewide sales tax, there is no statewide sales tax permit. You may still need other state or local business registrations. If you sell into other states, you will need a permit in each state where you have nexus — start a multi-state application here.
Do remote and online sellers have to collect Montana sales tax?
There is no statewide Montana sales tax for remote sellers to collect. Selling into other states is a different matter — most states require registration once you cross their economic nexus threshold.
How often do Montana sales tax rates change?
This page is reviewed whenever Montana changes its treatment of sales and use tax.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Idaho sales tax rate table
- Wyoming sales tax rate table
- North Dakota sales tax rate table
- South Dakota sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.