Montana Sales Tax Calculator

Montana has no general sales tax, but some purchases are still taxed

Montana does not levy a statewide sales tax, so an ordinary purchase at a store anywhere in the state carries 0% tax. That is why the calculator above shows 0% for Montana. Furniture, electronics, clothing and groceries are all tax-free at the register.

Three taxes still show up on Montana receipts. Lodging is taxed statewide. Short-term car rentals carry a 4% rental vehicle tax. And a small number of resort towns and resort areas charge a local resort tax on things visitors buy. If you live in Billings, Missoula, Bozeman, Helena or Great Falls and are not booking a hotel or renting a car, you will rarely see any of them.

Local resort taxes: which towns charge them and on what

A resort tax is a local sales tax that only resort communities and designated resort areas can adopt, and only after local voters approve it. Under Montana Code Annotated 7-6-1503 the rate “may not exceed 3%”. The same law lets an election petition or resolution add a separate levy of up to 1% more.

The tax applies to the retail value of goods and services sold by lodging and camping facilities; restaurants, fast-food outlets and other food service businesses; bars and other places that serve alcohol; and destination ski resorts and other recreational facilities. Businesses in the area that sell “luxuries” must collect it too. Goods and services bought for resale are excluded.

The Montana Department of Revenue does not collect resort tax. Each community runs its own tax, and the Montana Department of Commerce designates resort areas. If you have a question about a receipt, the town or resort area district is the place to ask.

Lodging and short-term rentals: the 8% statewide tax

Every overnight stay in Montana is taxed at a combined 8%, which is made up of a 4% lodging facility use tax and a 4% lodging facility sales tax. It applies to hotels, motels, campgrounds, resorts, dude and guest ranches, hostels, bed and breakfasts and vacation rentals, including bookings made through online hosting platforms.

The tax is charged on the total paid for the room. Meals, transportation and entertainment that are listed separately on the bill are not included. Rentals of 30 or more continuous days to the same guest are exempt, and so are some federal government stays billed directly to the government.

Worked example: three nights at $220 a night in a resort town comes to $660.00. The 8% lodging tax adds $52.80. If the town’s 3% resort tax also applies to the room, which state law allows for lodging, that adds $19.80. The total is $732.60, an overall rate of 11% on the room. A dinner in the same town would carry only the 3% resort tax.

Online orders, out-of-state shopping and vehicles

Montana has no sales tax, so it has no consumer use tax to pay on goods you order online or bring back from another state. A retailer shipping to a Montana address should not charge sales tax. If a checkout page adds tax, check that the shipping address (not the billing address) says Montana before contacting the seller.

Buying in person in another state is different. You pay that state’s tax at the register, because the sale happens there. For example, a purchase across the border in Idaho or North Dakota is taxed at that store’s local rate, and Montana does not refund it.

Because there is no general sales tax, buying a car, truck or RV in Montana does not trigger sales tax. You still pay title and registration fees when you register it with the Motor Vehicle Division. Renting a car is different. Montana charges a 4% rental vehicle sales and use tax on the base rental charge for vehicles rented for less than 30 days, and the rental company adds it to your bill. On a one-week rental with a base charge of $420, that is $16.80.

Montana compared with its neighbors

Montana is one of only a handful of states with no general sales tax, and every state on its border charges one. For people near the borders this works in both directions. Out-of-state visitors often time large purchases for a Montana trip, while Montanans pay the full local rate when they shop in Idaho, Wyoming or the Dakotas. The table uses each state’s average combined rate from this site’s data.

Using the calculator for a Montana resort tax

Set a custom rate equal to the local resort tax to see what a bill will cost. At 3%, a $140 lift ticket costs $144.20 and a $62 restaurant bill costs $63.86. To work backwards from a receipt, divide the total by 1.03. A $51.50 bar tab, for example, is a $50.00 price plus $1.50 of resort tax.

• Do not add tax to everyday purchases in Montana; ordinary retail sales are untaxed.
• Hotel bills: 8% statewide, plus the local resort tax in resort communities.
• Restaurants, bars, ski areas and luxury goods in resort communities: resort tax only.
• Stays of 30 continuous days or longer: no lodging tax.