Montana sales tax on invoices (2026 guide)

Montana is one of the few states with no general sales tax. The Department of Revenue says plainly that Montana does not impose a general sales, use or transaction tax, so for most freelancers and small businesses, a Montana invoice has no sales tax line at all.

That doesn't mean Montana has no taxes on sales. Lodging, rental vehicles and sales in voter-approved resort communities are taxed, and if you sell to customers in other states, their rules may apply. This guide covers what you do and don't need to charge.

Montana sales tax rates

If you don't rent out lodging or vehicles and don't sell in a resort area, none of these apply to you.

Which sales are taxed in Montana?

Because there's no general sales tax, ordinary goods and services aren't taxed. Consulting, design, development, writing, photography, repairs, cleaning, landscaping and construction work are all invoiced without sales tax.

The exceptions are specific taxes on specific sales:

• Lodging. Hotels, motels, campgrounds, resorts, bed and breakfasts, vacation rentals and online hosting platforms charge a combined 8%: a 4% lodging facility sales tax and a 4% lodging facility use tax. Separately stated charges for meals, transportation and entertainment aren't part of the taxable amount, and stays of 30 or more continuous days by the same guest are exempt.
• Rental vehicles. A 4% tax applies to the base rental charge for vehicles rented for less than 30 days without a driver, including cars, motorcycles, boats and off-highway vehicles designed to carry 15 or fewer passengers.
• Resort taxes. Small towns and unincorporated areas that the Department of Commerce designates as resort communities or areas can, with voter approval, levy a local resort tax on lodging, restaurants and bars, destination recreational facilities and luxury goods sold there.

Resort-area taxes

Resort taxes are local. The Department of Revenue says it does not administer them; each community runs its own after voters approve it. The communities the Department lists include Red Lodge, Virginia City, West Yellowstone, Whitefish, Big Sky, Cooke City, Craig, Gardiner, St Regis and Wolf Creek.

If your business is in one of these places and you sell lodging, food, drinks, recreation or luxury goods, contact the community's resort tax office to confirm the current rate, what's covered and how to register. Professional services aren't on the resort tax list.

Registering in Montana

You don't need a sales tax permit to sell goods or services in Montana, because there's no general sales tax to collect. You do need to register if you collect one of the specific taxes:

• Each lodging business required to collect lodging taxes must apply for a seller's permit before doing business. Lodging returns are due quarterly, on the last day of the month after each quarter.
• Rental vehicle businesses register and report the rental vehicle tax with the Department.
• Resort taxes are registered with the local community, not the state.

What a Montana invoice should show

For most Montana businesses, a clear invoice includes:

• your business name and address,
• the customer's name and address,
• a unique invoice number and the invoice date,
• a description and price for each item or service,
• payment terms and the total due.

There's no need to add a "sales tax 0%" line on a Montana sale. If you collect lodging, rental vehicle or resort tax, show it as its own line with the rate, so the customer can see what they paid. In Invoice Native, leave Tax unticked on Montana sales unless one of these taxes applies.

Buying for resale: the Montana resale certificate

Montana businesses often buy inventory from suppliers in states that do charge sales tax. For that, the Department of Revenue publishes the Montana Business Registry Resale Certificate. You fill in your Montana business registration number (from the Secretary of State) and describe what you're buying for resale, and give it to the out-of-state seller.

The form itself notes that the seller may accept it but isn't required to, and that some states require their own form or extra information. If a supplier asks for their state's certificate, use that instead. See how to invoice a tax-exempt customer for how exemption paperwork works on the selling side.

A worked example

Suppose you're a web developer in Missoula and you invoice a Montana client $2,500 for building a website. There's no sales tax, so the invoice total is $2,500.00.

Now suppose you also own a cabin outside any resort area that you rent to tourists for $1,000 for a week. The lodging taxes apply: $1,000 × 8% = $80.00, so that guest's invoice total is $1,080.00. If the cabin were inside a resort area, you'd also check the local resort tax.

Selling to customers in other states

This is where Montana businesses most often get caught out. If you ship goods or deliver taxable services to customers in another state, that state's rules may apply. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets.

In practice, a Montana business that sells across state lines should:

1. keep a running total of sales into each state,
2. check each state's threshold and which of your products or services it taxes,
3. register in a state before you start collecting its tax, and
4. use that state's rate (often including a local rate) on invoices to customers there.

Many states don't tax most professional services, so a consultant or designer may owe nothing even after passing a threshold. Our sales tax calculator has each state's rate.

Common mistakes on Montana invoices

• Adding sales tax to ordinary Montana sales. There's no general sales tax to collect.
• Forgetting lodging taxes on short-term rentals. Vacation rentals owe the 8% lodging taxes unless a hosting platform collects them for you.
• Assuming resort taxes are statewide. They apply only in designated communities and areas.
• Ignoring other states' rules when you ship goods or deliver taxable services across state lines.
• Expecting every supplier to accept the Montana resale certificate. Some states require their own form.

Quick checklist for Montana invoices

• ✅ No sales tax on ordinary Montana sales of goods and services
• ✅ Lodging taxes (8%) and a seller's permit if you rent lodging
• ✅ 4% rental vehicle tax if you rent vehicles
• ✅ Local resort tax checked if you sell in a resort area
• ✅ Sales into other states tracked against their thresholds