Montana is one of five US states that has never enacted a general sales tax. This means the Montana sales tax rate is 0% in every city, county, and zip code (unless there’s a special tax in play, such as a resort tax). Businesses selling into Montana don’t register for a sales tax permit, don’t collect anything at the point of sale, and don’t file sales tax returns with the state.

Below, we’ll explain how Montana’s zero sales tax rate affects multistate sellers, what the resort tax means for businesses in tourism-heavy areas such as Big Sky and Whitefish, and how to incorporate Montana into a broader sales tax compliance setup.

Highlights

• Montana is one of five US states with no state or local general sales tax. Most businesses have zero sales tax obligations.

• A small number of resort communities, such as Big Sky and Whitefish, charge a local resort tax on specific transactions such as lodging and food service.

• Businesses that sell into Montana must still account for other state taxes, including corporate income tax.

What is the Montana (MT) sales tax rate?

Montana has a sales tax rate of 0%. It has never enacted a general sales tax, which makes it one of the states with the lowest sales tax. Businesses in Montana don’t collect general sales tax, but they do encounter Montana’s other business taxes, including corporate income tax and property taxes.

What are the local sales tax rules in Montana?

A handful of resort communities in Montana, such as Big Sky, Whitefish, and Red Lodge, have implemented targeted levies on specific transactions. In Whitefish, for example, there is a 3% resort tax on retail sales of lodging, prepared food, alcohol, ski resort goods and services, and some defined luxury items. West Yellowstone also has a 4% resort tax on similar items and services.

What are Montana’s sales tax rates by city?

Because there are no state or local sales taxes in Montana, city sales tax rates are 0% unless you are in one of the resort communities mentioned above.

Even then, you must be selling relevant goods to be subject to the resort tax. If you operate a restaurant or lodging business in Whitefish, the resort tax is relevant to you, but if you run a software company there, it probably isn’t.

Here are some of the resort tax rates by area:

What are Montana’s sales tax rates by county?

Montana counties have no authority to levy general sales taxes. The minimum combined rate is uniformly 0% across all 56 counties, except for the instances described above.

How do you calculate Montana’s sales tax?

Standard retail transactions don’t require calculating Montana sales tax. But businesses in the resort communities mentioned above must add the resort tax to relevant purchases. Taxable items in these areas might include lodging, food and drink sales, campsite fees, and certain retail goods. Businesses in resort tax zones register with and remit to the local jurisdiction directly (rather than to a state agency).

Rates and rules are set locally and can change. If you’re operating in a resort community, check your area’s tax authority for current rates and filing schedules. Use Stripe’s sales tax calculator for address-level accuracy when calculating sales tax in Montana or other states.

How does Montana’s sales tax rate affect businesses selling into the state?

Out-of-state businesses generally don’t collect Montana sales tax from Montana customers. If you’re a multistate seller, Montana’s lack of sales tax means it doesn’t factor into your countrywide sales tax nexus. If you’re an online seller, no state sales tax means that economic nexus rules don’t apply either.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.