Montana does not levy a sales tax.
What that means for a remote seller shipping into the state.
Montana does not levy a general sales tax at the state or local level. A remote seller does not charge tax on orders shipped there, does not track a threshold, and does not register.
Worth knowing about Montana
- No general sales tax and no registration threshold.
- A handful of resort communities levy a local tax on lodging and some retail, which rarely reaches a remote seller.
Montana sales tax questions
Do I charge sales tax on orders shipped to Montana?
No. Montana does not levy a general sales tax, so there is no rate to charge on a delivery into the state and nothing to register for. Orders shipping out of Montana to a state that does tax are a different question, and are governed by that state’s rules.
Can I still create nexus in Montana?
There is no sales tax nexus to create, because there is no sales tax. Holding staff, an office, or inventory in the state can still create obligations for income or other business taxes, which are assessed separately by the Montana Department of Revenue.
Where the authoritative number is
Rates and thresholds change, and the Montana Department of Revenue sets them. Check there before you register or file.
Other states that treat apparel differently
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Montana this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Montana Department of Revenue or a tax professional.