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Montana Sales Tax Basics: Rate, Nexus, and Filing

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Full transcript

Overview

Montana is different from many states because it has no statewide general sales tax.

Filing frequency

The WGA page lists standard sales tax economic nexus and filing cadence as not applicable. The page also notes that resort communities may levy a local resort tax on lodging and certain retail sales. That makes it important to keep Montana revenue and location details organized, even without a statewide general sales tax.

How we help

White Glove Accounting helps keep those records clear and easier to review

0:26 3 chapters 79 words

Montana sales tax at a glance

Administered by
Montana Department of Revenue
Statewide base rate
No statewide general sales tax
Economic nexus
Not applicable
Filing frequency
Not applicable

Watch for: No general sales tax. Resort communities may levy a local resort tax on lodging and certain retail.

Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Montana Department of Revenue.

Read the Montana bookkeeping guide

Want your Montana books kept current?

We keep your books reconciled every month and track what Montana does require. Tell us about your business and we'll send a written scope and price.

Book a free consultation(310) 800-4494

More state videos

Alaska

No state sales tax

Delaware

No state sales tax

New Hampshire

No state sales tax

Oregon

No state sales tax

Also for Montana businesses

Montana bookkeeping guideMontana tax agency directoryPricingAll state videos

White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.

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