Montana Sales Tax Exemptions #

Montana does not have a general state sales tax. As a result, sales tax exemption certificates are not applicable in Montana. Instead, Montana has various industry-specific taxes, such as lodging and rental taxes, telecommunications taxes, and excise taxes on products like tobacco and alcohol.

Notes: #

• No state or local sales tax exists in Montana.
• Sales tax exemption certificates are not needed since sales tax is not imposed.
• Lodging and accommodations tax is an exception, where certain exemptions apply.
• Montana Business Registry Resale Certification (Form RESALE) may be used in certain resale scenarios.
• Alternative industry taxes apply to specific businesses, including telecommunications, tourism, and energy transactions.

For more details, visit the Montana Department of Revenue: Montana Tax Information.