Do I need a sales tax permit in Montana?

Sales tax permit · Montana

Does Montana Require a Sales Tax Permit?

The short answer. Montana has no general sales tax, so there is no state sales tax permit to get. A few designated resort communities and areas levy their own local resort tax on lodging, food service, bars, destination recreation and luxuries, and the Department of Revenue does not administer it.

Sales Tax Registration in Montana at a Glance

State sales tax	None
State sales tax permit	None
Local sales taxes	Not confirmed

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

Selling Into Other States

A business based in Montana may still have to register in the states it sells into, for example once its sales into one of them reach that state's economic nexus threshold. Every state's permit is set out in our guide, and the nexus checker compares the thresholds.

More for Montana Businesses

Montana resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Montana LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Montana, for selling only through a marketplace.

Frequently Asked Questions

: Montana has no general sales tax, so there is no state sales tax permit to get. A few designated resort communities and areas levy their own local resort tax on lodging, food service, bars, destination recreation and luxuries, and the Department of Revenue does not administer it.

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 law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency of each state you sell into before you start selling there.

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-taxMontana Department of Revenue: Sales Tax Guidance for Montana Business and Residents
revenue.mt.gov/taxes/miscellaneous/local-resort-taxMontana Department of Revenue: Local Resort Tax

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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.