Index
Montana No Sales Tax
Summary
Montana is one of only five U.S. states that does not have a general statewide sales tax on consumer goods.
Rights & Rules
- 01.When you buy everyday items, clothes, or electronics in Montana, the price on the tag is exactly what you pay at the register.
- 02.The state government cannot levy a tax on the retail sale of goods and services.
- 03.However, some resort towns (like Whitefish or Big Sky) are allowed to charge a small 'resort tax' (up to 3%) on luxury items and lodging to help pay for tourist infrastructure.
Penalties
- 01.Businesses in resort communities that fail to collect the local resort tax can face severe fines and lose their business licenses.
Verified Citations
Montana Code Annotated Title 15
Source"Montana does not assess a general statewide sales tax. A local option resort tax... may be adopted by an incorporated city or town or a resort area..."