{
  "publisher": "ZipNumbers",
  "city": "Billings",
  "state": "MT",
  "state_name": "Montana",
  "county": "Yellowstone County",
  "combined_rate": 0,
  "components": [
    {
      "level": "state",
      "name": "Montana state (none)",
      "rate": 0
    }
  ],
  "effective_date": "2026-01-01",
  "confidence": "verified",
  "population": 120948,
  "median_household_income": 66222,
  "zips": [
    "59101",
    "59102",
    "59105",
    "59106"
  ],
  "note": "Montana has no general sales tax, so Billings retail is untaxed — resort communities like Whitefish and Big Sky are the exception with local resort taxes.",
  "source": "Montana Department of Revenue",
  "source_url": "https://mtrevenue.gov/taxes/",
  "page_url": "https://zipnumbers.com/sales-tax/montana/billings"
}