Montana Sales Tax Rates

Total Range for 2024


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Is what you’re selling taxable in Montana?

Montana is one of the few states with no broad-based sales tax. This means, in general, you don’t need to collect sales tax on most goods and services you sell. This applies to:

  • Services: Services rendered in Montana are typically not subject to sales tax. This includes consulting, IT services, marketing services, and similar offerings.
  • Goods: Tangible personal property sold in Montana is generally exempt from sales tax. So, physical products like clothing, furniture, or electronics wouldn’t incur sales tax.
  • Software as a Service (SaaS): Montana doesn’t have a specific tax on SaaS. Since SaaS is considered a service, it would likely fall under the general exemption for services.
  • Freight and Shipping: The shipping cost is generally exempt from sales tax in Montana, as long as the destination is within the state.

What about physical or economic nexus in Delaware?

Since there’s no sales tax, the concept of nexus (physical or economic) doesn’t come into play for sales tax purposes in Montana.