Montana Sales Tax

Montana Sales Tax Guide (2026)

No statewide sales tax and no general local sales tax, but ten designated resort communities levy up to 3% of their own, and a Montana hotel stay carries 8%.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: MT Revenue & MCA
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Quick Facts

Sales Tax at a Glance

State sales tax
None [1]
General local sales tax
None permitted [2]
Resort tax maximum
3%, plus optional 1% [2]
Resort communities
Ten designated [1]
Lodging tax
8% combined [3]
Rental vehicle tax
4% [4]
Resort eligibility
Under 5,500 population [2]
Who administers resort tax
The town, not the state [1]
Latest change
Resort tax uses, 2025 [5]
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The 2025 laws widened what resort tax can fund, not who can charge it

HB 162 and SB 172 broadened the definition of infrastructure so the optional extra 1% resort levy can fund workforce and community housing.[5] The ten communities that levy resort tax today:

Whitefish Big Sky West Yellowstone Red Lodge Virginia City Cooke City Gardiner Craig St. Regis Wolf Creek
A widely reported detail that is wrong: SB 172 was introduced proposing to raise the population caps to 10,000 and 3,500, which drew coverage, but that provision did not survive into the enacted law. The caps remain 5,500 and 2,500.[5]
Estimate

Montana tax calculator

Montana · no general sales tax
A normal retail purchase carries no Montana tax at all.
Rate applied–
Estimated Montana tax–
Total with tax–

The default is 0% because Montana has no general sales tax. A lodging stay inside a resort town can carry both the 8% state lodging tax and up to 4% local resort tax.[3] Talk to CrownGlobe for a specific case.

Rates & Registration

What Montana charges instead

Montana transaction taxes

General sales taxNone
Lodging facility use tax4%
Lodging sales tax4%
Rental vehicle tax4%
Local resort taxUp to 3%, plus 1%

Only ten designated resort communities may levy resort tax, and only on lodging, meals, alcohol by the drink, destination recreation and luxury goods.[2]

Who must register

There is no general seller’s permit. A business selling taxable lodging or renting vehicles must obtain a seller’s permit from the Department of Revenue before trading, with no minimum sales threshold.[3]

Resort tax is not state administered: the Department of Revenue states plainly that it does not administer local resort tax. Sellers inside those ten towns register and file with the town or district directly.[1]

Compliance

Sales Tax Registration and Filing

Lodging and vehicle rental need a permit. Nothing else does.

How to register

  • Check if lodging or rental→
  • Form GenReg→
  • TransAction Portal→
  • Get seller’s permit→
  • File quarterly

Short-term rental platforms such as Airbnb must register and collect lodging tax themselves, with no minimum threshold before the duty attaches.[6]

Filing & due dates

TaxFrequencyDue
Lodging facility sales & useQuarterlyMonth-end after quarter
Rental vehicle taxQuarterlyMonth-end after quarter
Local resort taxSet by the townVaries by town

Late filing costs the greater of $50 or 5% a month capped at 25%, with late payment at 1.5% a month capped at 15% for these taxes.[7] On-time lodging and rental filers keep a 5% vendor allowance.

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Ordinary retail in Montana is untaxed. The exceptions are a short statutory list plus ten resort towns.[1]

Narrow Montana taxes that apply

  • Hotel, motel & short-term rental stays8% combined
  • Vehicle rentals under 30 daysMCA 15-68-102
  • Meals inside a resort communityMCA 7-6-1503
  • Alcohol by the drink in resort townsMCA 7-6-1503
  • Destination ski & recreation admissionsMCA 7-6-1503
  • Luxury goods in resort townsMCA 7-6-1501

Carries no Montana sales tax

  • Clothing, electronics & furnitureNo sales tax
  • Groceries statewideNo sales tax
  • SaaS, software & digital goodsNo sales tax
  • Shipping & delivery chargesNo sales tax
  • Vehicle and boat purchasesRegistration fees only
  • Stays of 30 or more daysMCA 15-68-101
Worth flagging: Montana’s lack of a sales tax has made it popular for registering vehicles through a Montana LLC. The exposure is not under Montana law but under the owner’s home state, and several states are actively auditing the arrangement.[8]
Reference

Glossary of key terms

Resort community
An incorporated town under 5,500 people where tourism is more than half the economy.
Resort area
An unincorporated area under 2,500 people that qualifies on the same tourism test.
Resort tax
A local tax of up to 3%, plus an optional 1%, on lodging, meals, drinks and luxuries.
Lodging facility use tax
A 4% state tax on accommodation, charged alongside the 4% lodging sales tax.
Short-term rental marketplace
A booking platform required to collect Montana lodging tax on stays it facilitates.
Luxuries
The statutory category of goods a resort town may tax, defined in Montana Code.
FAQ

Sales Tax FAQs

No. Montana levies no statewide general sales tax, and state law does not permit a general local sales tax either.

Ten designated resort communities may levy a local resort tax of up to 3%, plus an optional extra 1%, on lodging, meals, alcohol by the drink, destination recreation and luxury goods.

8% at state level, made up of a 4% lodging facility use tax and a 4% lodging sales tax. Inside a resort community, local resort tax can apply on top.

No. With no general sales or use tax, Montana does not tax SaaS, software or digital goods at the point of sale.

Montana charges no sales tax on vehicle purchases, which is why the arrangement exists. The legal risk sits with your home state’s use tax rules if the vehicle is actually kept and used elsewhere.

The town or resort area district itself. The Department of Revenue states that it does not administer local resort tax, so it is not filed through the state portal.

Verification

Sources & methodology

  1. MT Revenue – Local Resort Tax
  2. MCA – 7-6-1503 Resort Tax Rate Limit
  3. MT Revenue – Lodging Facility Sales & Use Tax
  4. MT Revenue – Rental Vehicle Tax
  5. MT Legislature – 2025 Legislative Review (PDF)
  6. MCA – 15-68-111 Rental Marketplace
  7. MCA – 15-1-216 Penalties & Interest
  8. MT Motor Vehicle Division – Registration
  9. MCA – 7-6-1501 Resort Tax Definitions
  10. MCA – 15-68-102 Imposition & Rate
  11. MCA – 15-68-101 Definitions
  12. MCA – 7-6-1504 Resort Tax Election
  13. Town of Winter Park – comparison reference
  14. MT Revenue – Department Home
Methodology: Every figure is checked against the Montana Department of Revenue or the Montana Code Annotated directly, never copied from a third-party guide. Resort tax is administered locally rather than by the state, so rates must be confirmed with the individual town.
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