Resale certificate · Montana

Resale Certificates in Montana: No State Sales Tax

The short answer. Montana has no state sales tax, so there is no Montana certificate for buying tax free inside Montana. Local taxes in Montana are limited to specific taxes rather than a general sales tax. Montana publishes a certificate its businesses can offer suppliers in other states: Montana Business Registry Resale Certificate.

Resale Certificates in Montana at a Glance

State sales tax	None
State resale certificate	None for buying inside the state
Local sales tax	Specific local taxes only
Certificate for suppliers in other states	Montana Business Registry Resale Certificate

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in Montana

Montana has no state sales tax, and its local taxes are limited to specific taxes rather than a general sales tax.

Montana has no general state sales tax. Communities and areas designated as resort areas may levy a local resort tax of up to 3 percent (plus up to 1 percent more for infrastructure where approved) on lodging, food service, bars, destination recreation and luxuries, and the statute excludes goods and services sold for resale by the lodging, food, bar and recreation establishments it taxes. The Department of Revenue does not administer the resort tax.

Buying for Resale From Suppliers in Other States

Montana publishes a certificate its businesses can offer suppliers in other states: Montana Business Registry Resale Certificate. Sellers in other states may accept it but do not have to.

Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state.

A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

Each state's page sets out its terms, so read it before you give a certificate there.

States that accept a registration number issued by another state

States where it depends on circumstances

States that accept a written statement from a buyer not registered there

Worth Knowing in Montana

The Montana Business Registry Resale Certificate is evidence that a Montana business is registered to do business in Montana. An out-of-state vendor may accept it as a substitute resale certificate but is not required to, and some states require their own form or more information.

More for Montana Businesses

Sales tax nexus checker, to see where your sales may require you to register.
Montana LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Montana, for selling through a marketplace.

Frequently Asked Questions

: Montana has no state sales tax, so there is no Montana certificate for buying tax free inside Montana. Local taxes in Montana are limited to specific taxes rather than a general sales tax. Montana publishes a certificate its businesses can offer suppliers in other states: Montana Business Registry Resale Certificate. Sellers in other states may accept it but do not have to.
: Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state. A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page, and with the tax agency of the state you buy in, before you give or accept one.

Sources

Each entry below is a document recorded in our verified Montana sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

revenue.mt.gov/taxes/general-sales-taxSales Tax Guidance for Montana Business and Residents
revenuefiles.mt.gov/files/Forms/Montana_Business_Registry_Resale_Certificate_Form_Resale.pdfMontana Business Registry Resale Certificate
revenue.mt.gov/taxes/miscellaneous/local-resort-taxLocal Resort Tax
leg.mt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.htmlMCA 7-6-1503, Limit on resort tax rate, goods and services subject to tax
leg.mt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0010/0070-0060-0150-0010.htmlMCA 7-6-1501, Definitions (resort tax)

More for Montana LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

By profession

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.