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Do I have to charge sales tax for online sales in Montana?

Quick answer

Montana imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. Montana has no general sales tax. Certain resort communities levy a local resort tax on lodging and prepared food.

Montana has no general sales tax. Certain resort communities levy a local resort tax on lodging and prepared food.

Rule summary

How Montana treats each category.

Online sales and nexus rules in Montana
Economic nexus — sales thresholdNo state sales tax
Transaction-count thresholdNone — sales volume only
Marketplace facilitator collectionNot applicable
Rate to chargeNone
Registration authorityMontana Department of Revenue
Source: Montana Department of Revenue · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Montana Department of Revenue or a tax professional before relying on it for filing.

Combined rates in Montana

What a taxable purchase actually costs in Montana.

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Montana?
Montana imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. Montana has no general sales tax. Certain resort communities levy a local resort tax on lodging and prepared food.
Do marketplace sales count toward the Montana threshold?
Montana has no state sales tax, so there is no threshold to cross.
Which rate does an online seller charge in Montana?
None — Montana imposes no state sales tax on retail sales.

More Montana guides

Other Montana rules that change the total.