Marketplace facilitator law
Montana marketplace facilitator law
Montana has no statewide sales tax, so most of the usual sales-tax questions don't apply to online sellers here.
Verify before you act
Sources currently disagree on some details for this state — especially the trailing-nexus window and how to deregister — so we've flagged it for manual review. Treat this page as a starting point and confirm with Montana Department of Revenue or a tax professional before you register or deregister.
- Statewide sales tax?
- No
- Economic-nexus threshold
- None
- Marketplace law
- N/A
- Tax authority
- Montana Department of Revenue
Source: Montana Department of Revenue
Montana sales tax
Montana is one of the states with no statewide sales tax — there's no rate to charge, no economic-nexus threshold, and no state registration for online sellers.
Does Montana have a sales tax?
Montana has no statewide general sales tax and therefore no economic nexus rules, thresholds, or registration requirements for remote sellers of tangible personal property or most services. The post-Wayfair economic nexus framework is entirely inapplicable.
What this means for online sellers
You don't charge Montana sales tax, you don't register, and you don't file Montana sales-tax returns. Focus your compliance attention on the states that do levy a tax.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your registrations across all states and skips the ones — like Montana — with no statewide tax. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Montana Marketplace law FAQ
- Does Montana have a sales tax?
- No statewide sales tax.
- Do online sellers collect Montana sales tax?
- No — there's no statewide Montana sales tax to collect.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Montana sales tax
See what you can stop paying in Montana
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://revenue.mt.gov/taxes/general-sales-tax
- https://revenue.mt.gov/taxes/nexus
- https://revenue.mt.gov/taxes/miscellaneous/lodging-facility
- https://revenue.mt.gov/taxes/miscellaneous/local-resort-tax
- https://revenue.mt.gov/online-services/transaction-portal/
- https://revenue.mt.gov/
- https://tap.dor.mt.gov/_/
- https://www.salestaxinstitute.com/jurisdiction/montana
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.