Montana Sales Tax and Use Tax
What is the Montana sales tax?
Taxes in Montana are not applicable, meaning the Montana sales tax rate is based, or determined from, the lack of sales taxes in this state
To see a full breakout of Montana sales tax rates by state, county, city and special district, use our easy Montana sales tax calculator. After putting in any ZIP code, you can enter a retail price to calculate Montana sales tax totals.
What is the Montana use tax?
The Montana state use tax rate is zero.
If you reside in MT, use tax is due to the state on any and all transactions where sales tax has not been paid, even out-of-state internet sales.
Who has to pay Montana sales tax or use tax?
In general, a business must collect and remit all applicable Montana sales taxes if that business has nexus, a physical presence such as a brick-and-mortar location, within a given state. The presence of an employee or salesperson, delivery by the seller's vehicle, and storage of materials usually establishes nexus as well.
Montana says that an out-of-state seller is required to collect tax if they can be defined as having a physical presence in the state. Montana does not currently have additional laws establishing nexus for other reasons such as out-of-state businesses using in-state affiliates, advertisers or vendors, or businesses that make internet sales or mail catalogs.
If you are not sure if you have established nexus in Montana, you can usually get free help by contacting the Montana State. Click here for an updated listing of direct phone numbers. You could also contact a qualified certified public accountant or lawyer who specializes in tax law in Montana. Click here for listing of recommended resources.
Special rules applying to Montana sales tax and use taxes
- Shipping is not taxable.
- Finance charges are .
- Clothing is tax exempt.
- Montana Sales tax holidays are not planned for this state .
Since Montana legislators can vote to change the Montana sales tax and use tax rates at any time, it is very difficult for individuals to keep track of the changes. The population of MT state is also rapidly changing, which can cause frequent updates to the ZIP codes and local municipality names and complicates the job of keeping track of Montana sales tax jurisdictions.