Montana Income Tax | Montana Sales Tax | Montana Property Tax | Montana Corporate Tax

Montana does not exempt any types of purchase from the state sales tax. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Montana excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The MT sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Montana's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total

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Montana Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Montana sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Montana Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Montana state sales tax exemption certificate, which can be obtained from the Montana Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Montana Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Montana sales tax code) can be downloaded from the Montana Department of Revenue 's website.

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Montana Sales Tax Calculator

Whenever you make a purchase at a licensed Montana retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Montana sales tax calculator.

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Montana Use Tax [View Main Article]

If you buy goods and are not charged the Montana Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 0% sales tax (less any foreign sales tax paid) for these items yourself as the Montana Use Tax.

Your are expected to voluntarily list your liable purchases on a Montana Use Tax Return, which should be attached with payment to your Montana Income Tax Return. Historically, compliance rates with with the Montana Use Tax have been low.

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Montana Local Sales Tax

Montana allows counties and cities to collect a maximum local sales tax of 3.00% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Montana sales tax of 0%, so the actual sales tax you pay on purchases in Montana may vary between 0% and 3% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Montana local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Montana sales tax lookup tool. If you need to download Montana local sales tax rates, visit the Montana sales tax database download page.

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