Does Montana have sales tax?

No, Montana has no general sales tax. Montana is one of only five U.S. states without a statewide sales tax, along with Alaska, Delaware, New Hampshire, and Oregon. Unlike Alaska, Montana also prohibits local governments from imposing sales taxes, making it truly sales tax-free for most purchases.

What is Montana's resort tax?

Montana allows certain resort areas and communities to impose a resort tax of up to 3% on goods and services sold by hotels, camping facilities, restaurants, bars, and similar businesses. This tax applies only in designated tourist destinations like Whitefish, Red Lodge, Big Sky, and West Yellowstone.

Are hotels and rental cars taxed in Montana?

Yes, Montana imposes specific taxes on tourism-related businesses: a 7% tax on hotels and campgrounds (accommodation facilities tax), and a 4% tax on rental car companies. These are not general sales taxes but industry-specific taxes on tourism services.

Has Montana ever had a sales tax?

No, Montana has never had a general sales tax. The state has rejected multiple attempts to implement one. In 1971, voters rejected a 2% sales tax proposal by 70%. In 1993, voters rejected a 4% sales tax proposal by 74%. Montanans have consistently opposed sales taxes.

Why doesn't Montana have a sales tax?

Montana relies on income and property taxes for state revenue instead of sales taxes. Voters have repeatedly rejected sales tax proposals, with opposition often exceeding 70%. Many Montanans view the absence of sales tax as an important part of the state's identity and economic appeal.

Can I shop tax-free in Montana?

Yes, general retail purchases in Montana are sales tax-free. You won't pay sales tax on clothing, electronics, furniture, groceries, or most other goods and services. The only exceptions are the resort tax in specific tourist areas and accommodation/rental car taxes.

Do Montana residents pay sales tax when shopping online?

No, Montana residents do not pay sales tax on online purchases delivered to Montana addresses. Because Montana has no sales tax, online retailers do not collect it from Montana customers for items shipped to the state.

How does Montana fund government without sales tax?

Montana relies primarily on income taxes and property taxes to fund state and local governments. The state also generates revenue from natural resource extraction taxes, tourism-related taxes (accommodation and rental car taxes), and other fees and licenses.

No Sales Tax State

Montana Sales Tax
Calculator

Good news! Montana has NO general sales tax. Shop tax-free in the Treasure State!

Sales Tax Rate

One of 5 states with no sales tax

Tax-Free Shopping in Montana

Montana does not have a general sales tax, so you don't need a calculator for most purchases. The price you see is the price you pay! Montana is one of only five states in the U.S. without a statewide sales tax.

Select City

Amount before tax

About Montana Sales Tax

State rate: 0.000%

Local rate in Yellowstone County: 0.000%

Combined rate in Billings: 0.000%

State Tax

Local Tax

None

Resort Tax

Flathead County

3.000%

Standard Rate

9,256

City	County	Standard Rate	Special District	Population
Billings	Yellowstone	0.000%	Standard Rate	121,483
Missoula	Missoula	0.000%	Standard Rate	78,204
Great Falls	Cascade	0.000%	Standard Rate	60,013
Bozeman	Gallatin	0.000%	Standard Rate	57,894
Butte-Silver Bow	Silver Bow	0.000%	Standard Rate	36,134
Helena	Lewis and Clark	0.000%	Standard Rate	34,729
Kalispell	Flathead	0.000%	Standard Rate	31,296
Belgrade	Gallatin	0.000%	Standard Rate	12,741
Anaconda-Deer Lodge Co.	Deer Lodge	0.000%	Standard Rate	9,811
Whitefish	Flathead	3.000%	Standard Rate	9,256
Havre	Hill	0.000%	Standard Rate	8,925
Miles City	Custer	0.000%	Standard Rate	8,376
Laurel	Yellowstone	0.000%	Standard Rate	7,295
Lewistown	Fergus	0.000%	Standard Rate	5,736
Sidney	Richland	0.000%	Standard Rate	5,632
Columbia Falls	Flathead	0.000%	Standard Rate	5,606
Polson	Lake	0.000%	Standard Rate	5,193
Hamilton	Ravalli	0.000%	Standard Rate	4,935
Glendive	Dawson	0.000%	Standard Rate	4,774
Dillon	Beaverhead	0.000%	Standard Rate	4,266
Hardin	Big Horn	0.000%	Standard Rate	3,802
Shelby	Toole	0.000%	Standard Rate	3,173
Libby	Lincoln	0.000%	Standard Rate	2,826
Glasgow	Valley	0.000%	Standard Rate	2,819
Deer Lodge	Powell	0.000%	Standard Rate	2,813
Cut Bank	Glacier	0.000%	Standard Rate	2,765
Red Lodge	Carbon	4.000%	Standard Rate	2,686
Wolf Point	Roosevelt	0.000%	Standard Rate	2,618
Conrad	Pondera	0.000%	Standard Rate	2,541
Livingston	Park	0.000%	Standard Rate	859

Note: All Montana cities have 0% general sales tax. Resort areas may have up to 3% resort tax on specific tourism services.

Shopping in Montana

Tax-Free Purchase

Montana

Example: Television Purchase

Check the price tag

Item price $500.00

No tax calculation needed!

Sales tax: $0.00 (Montana has no sales tax)

Tax amount $0.00

Pay the price shown

The price tag is your final price!

TOTAL AMOUNT DUE $500.00

Shop Tax-Free in the Treasure State!

No Calculation Needed

Montana has no sales tax, so the price on the tag is exactly what you pay. No math required!

What's Taxed?

Tax-Free: All retail goods (clothing, electronics, furniture)

Taxed: Hotels (7%), rental cars (4%), resort areas (0-3%)

Montana's Limited Taxes on Tourism

Resort Tax (Up to 3%)

Montana authorizes certain designated resort areas and communities to impose a resort tax of up to 3% on goods and services sold within those areas. This tax applies specifically to tourism-related businesses.

Where the resort tax applies:

•
Whitefish (ski resort town)
•
Red Lodge (mountain resort)
•
Big Sky (ski resort)
•
West Yellowstone (gateway to Yellowstone)

The resort tax applies only to hotels, camping facilities, restaurants, bars, and similar tourism businesses within the designated resort area.

Tourism-Related Taxes

While Montana has no general sales tax, it does impose specific taxes on tourism-related businesses

7%

Accommodation Facilities Tax: A 7% tax on hotels, motels, campgrounds, and other lodging facilities statewide
4%

Rental Car Tax: A 4% tax on rental car companies and services

Important: These are industry-specific taxes on tourism services, not general sales taxes. Regular retail purchases remain tax-free.

Montana's History of Rejecting Sales Tax

Montana has never had a general sales tax, and voters have repeatedly rejected attempts to implement one:

1971

First Major Sales Tax Proposal

The state Legislature put a proposal on the ballot to create a 2% sales tax while simultaneously reducing income taxes.

Result: 70% of voters rejected it

1993

Second Major Sales Tax Proposal

Governor Marc Racicot pushed for a 4% statewide sales tax. Both gubernatorial candidates in the early 1990s had supported the idea.

Result: 74% of voters rejected it

Why Montanans oppose sales tax: Many residents view the absence of sales tax as an important part of Montana's identity and economic appeal. The state instead relies on income taxes and property taxes to fund government services.

How Montana Compares to Neighboring States

Montana stands out as the only neighbor without sales tax

0.000%

Idaho

6.00%

+ up to 3%
local tax

Wyoming

4.00%

+ up to 2%
local tax

Montana

No sales tax

Tax-Free Shopping!

North Dakota

5.00%

+ up to 3.5%
local tax

South Dakota

4.20%

+ up to 2%
local tax

Montana is the only state among its neighbors with no general sales tax, making it a shopping destination for residents of nearby states.

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Resources

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Disclaimer: Montana has no general sales tax as of January 2025. However, specific taxes apply to accommodation facilities (7%), rental cars (4%), and resort areas (up to 3%). For official information and specific guidance, please consult the Montana Department of Revenue or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice.

Sources: Montana Department of Revenue, Mont. Code Ann. § 15-68 (Lodging Facility Use Tax), Mont. Code Ann. § 7-6-15 (Resort Tax)

Last updated: October 10, 2025