Montana Resale Certificate
No Sales Tax: What Suppliers Need
Montana has no statewide sales tax. Agency: Montana Department of Revenue.
Montana has no general sales tax, so you do not need a resale certificate to buy inventory from Montana suppliers. Suppliers in states with a sales tax may still ask for one before they sell to you tax-free.
What to give suppliers in other states
A supplier in a state with a sales tax has to charge that tax unless it has a resale certificate it can accept. Give it:
- The Montana Business Registry Resale Certificate, filled in and signed. It has no form number. Give it to the supplier when you buy. Do not file it with the Department of Revenue.
- Your Montana business registration number, which goes on the certificate. The supplier is responsible for verifying it and can use the Secretary of State's Business Name Search.
- The supplier's own state form, if it asks for one. The supplier does not have to accept the Montana certificate, and some states want their own form or more information.
The number they will ask for
Montana business registration number
The Montana certificate asks for it. A supplier can check it with the Secretary of State's Business Name Search.
Local taxes to know about
Montana has no general sales tax, but these taxes still apply to some sales.
- Lodging facility sales and use tax
- A 4 percent sales tax and a 4 percent use tax, 8 percent in all, on what guests pay for accommodations. The Department of Revenue administers it. Source
- Local resort tax
- Up to 3 percent on lodging, restaurants, bars, ski resorts and luxuries in Big Sky, Cooke City, Craig, Gardiner, Red Lodge, St. Regis, Virginia City, West Yellowstone, Whitefish and Wolf Creek. Local voters approve it, and the Department of Revenue does not administer it. Source
Montana rules in plain English
Montana does not have a general sales tax, and the Montana Department of Revenue says it has no sales tax exemption certificate. The question comes up when you buy inventory from a supplier in a state that does have a sales tax. That supplier has to charge its own state's tax unless it has a resale certificate it can accept.
The Department publishes the Montana Business Registry Resale Certificate for this case. It has no form number. You fill in your Montana business registration number, your business details and a description of what you will resell. Then you sign it and give it to the supplier when you buy. Do not file it with the Department. The supplier may accept the certificate as a substitute resale certificate, but it does not have to. Not all states accept it, and some ask for their own form or more information.
The certificate says sellers are responsible for verifying this self-certification, so expect the supplier to check your registration with the Secretary of State. If you use an item you bought for resale instead of reselling it, the form warns that you may owe use tax on it. Montana does tax some sales: lodging statewide, and lodging, meals, drinks and luxuries in resort communities.
Sources: Montana DOR: Sales tax guidance for Montana businesses and residents · Montana Business Registry Resale Certificate · Montana Secretary of State: Business Name Search · Montana DOR: Lodging facility sales and use tax · Montana DOR: Local resort tax · MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022)
More Montana facts
- The Department of Revenue says the Wayfair decision does not affect Montanans buying online, because Montana has no general sales tax. Source
- You cannot claim another state's sales tax on your Montana income tax return. Montana residents shopping in another state should ask that state about its rules for nonresidents. Source
- The Montana certificate asks whether the business's only physical location is in Montana and what kind of tangible personal property it sells. Source
- The Montana Department of Commerce designates resort areas, and local voters approve each resort tax rate. Source
Selling into states with a sales tax?
Montana does not issue a sales tax permit. If your business has to collect tax in another state, register there first. Each state's resale certificate page explains what its suppliers will accept.
Montana resale certificate FAQ
Do I need a resale certificate in Montana?
What do I give an out-of-state supplier as a Montana business?
Can a Montana business use the MTC uniform certificate?
Do I charge sales tax to my customers in Montana?
This page summarizes Montana resale certificate rules for general information and is not tax advice. Confirm current requirements with the Montana Department of Revenue or your tax adviser. State rules last checked October 2, 2026.