Montana Tax Nexus

Montana does not have a general sales tax, but the state allows certain Montana communities to levy resort and local option sales and use taxes, which are administered by local government agencies.  

Montana nexus for out-of-state sellers

Out-of-state businesses with nexus in Montana may be required to obtain a seller’s permit and to charge, collect, and remit the appropriate local tax. Under Montana law, “The department may authorize the collection of the sales tax imposed by 15-68-102 by any retailer who does not maintain a place of business within this state but who, to the satisfaction of the department, is in compliance with the law. When authorized, the person shall collect the use tax upon all property and services that, to the person’s knowledge, are for use within this state and subject to taxation under this chapter.”

See Montana Code Annotated 2015 15-68-110; Montana Code Annotated 2015 15-68-102; and Montana Development Exactions and Incentives – Resort and Local Option Taxes.