Sales Tax & Reseller Permits in Montana

Montana does not have a state sales tax, therefore there is no state issued reseller permit. Some municipalities, such as big tourist destinations (Whitefish, Red Lodge, Big Sky, and West Yellowstone) have a small sales tax (up to 3%). Hotels, campgrounds and similar lodging charge a “lodging and usage tax”, usually at the rate of 7%. Rental car companies charge a 4% tax on the base rental rate.

If your business is operated locally in one of the municipalities mentioned above, or is a lodging or car rental business you should check with your local jurisdiction what are the requirements.

Q: What if I was asked by my supplier to provide a reseller permit for my company in order to qualify for wholesale prices for reselling purposes?

A: Since your business is based in Montana it should be sufficient to supply the requesting party with your Montana registration papers, in order to prove them your company has no obligation to collect sales tax to begin with.