Montana Sales Tax Calculator 2026: No Sales Tax, Resort Taxes

Montana Sales Tax Calculator 2026

Montana has no general sales tax; the Department of Revenue states that Montana does not have a general-use sales tax. A few resort communities, including Big Sky, Whitefish, West Yellowstone and Red Lodge, charge a local resort tax of up to 3% on lodging, restaurant meals, drinks, recreation and luxury items. Hotels everywhere also charge an 8% lodging tax. Everyday shopping is tax-free. Use the calculator below with a 3% rate for purchases in a resort town.

By AwaisLast reviewed October 28, 2026

Montana sales tax at a glance

Montana sales tax rules
Type of tax	No general sales tax
State rate	None
Local sales taxes	None
Groceries	No sales taxMontana has no general sales tax, so groceries are not taxed.
Prescription drugs	No sales taxNo sales tax applies to prescription or over-the-counter drugs in Montana.
Clothing	No sales taxClothing carries no sales tax in Montana, apart from a local resort tax on some luxury items in resort towns.

Official rates: Montana Department of Revenue: Local resort tax.

Worked examples

An $80 restaurant bill in Whitefish (3% resort tax)

An $80 restaurant bill in Whitefish (3% resort tax)
Rate	0% state + 3% local = 3%
Price before tax	$80.00
Sales tax	$2.40
Total	$82.40

Working: $80.00 × 3% = $2.40. Whitefish charges a 3% resort tax on restaurant meals. The same meal in Billings or Missoula would have no tax at all.

Working back from a $257.50 ski rental in Big Sky (3%)

Working back from a $257.50 ski rental in Big Sky (3%)
Rate	0% state + 3% local = 3%
Price before tax	$250.00
Sales tax	$7.50
Total	$257.50

Working back: $257.50 ÷ 1.03 = $250.00, so the tax was $7.50. Dividing by 1.03 removes Big Sky's resort tax. Groceries and everyday items in Big Sky are not subject to the resort tax.

Local resort taxes

Montana law lets voters in qualifying resort areas and small resort communities adopt a resort tax. The base rate may not exceed 3%, and voters can approve up to 1% more for infrastructure. The Department of Revenue lists ten resort areas at 3%: Big Sky, Cooke City, Craig, Gardiner, Red Lodge, St. Regis, Virginia City, West Yellowstone, Whitefish and Wolf Creek. The tax applies to lodging, restaurants and bars, destination recreation and goods the community defines as luxuries, not to groceries or everyday necessities. Each community runs its own resort tax.

Lodging tax and buying in Montana

Hotels, motels, campgrounds and vacation rentals charge a lodging facility sales and use tax of 4% plus a 4% use tax, 8% in total, on top of any resort tax. Because Montana has no general sales tax, it is popular with buyers of vehicles, RVs and boats, but residents of other states usually owe tax at home when they register what they bought. For everyday purchases delivered in Montana, online sellers do not charge sales tax.

Montana vs. neighboring states

Montana sales tax compared with neighboring states
State	State rate	Avg. combined	Groceries
Montana	0%	0.00%	No sales tax
Idaho	6%	6.03%	Taxed (income tax credit)
Wyoming	4%	5.39%	Exempt
South Dakota	4.2%	6.11%	Taxed (full rate)
North Dakota	5%	7.09%	Exempt

Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.

Frequently asked questions

Does Montana have sales tax?

Montana has no general sales tax. A few resort towns charge a local resort tax of up to 3% on lodging, meals, recreation and luxury goods, and hotels charge an 8% lodging tax.

Which Montana towns have a resort tax?

The Department of Revenue lists Big Sky, Cooke City, Craig, Gardiner, Red Lodge, St. Regis, Virginia City, West Yellowstone, Whitefish and Wolf Creek, each at 3%.

Is there tax on hotels in Montana?

Yes. Lodging is taxed at 8% statewide (a 4% lodging tax plus a 4% sales tax on accommodations), and resort towns can add their resort tax on top.

Do online stores charge sales tax in Montana?

No. Montana has no general sales or use tax, so online orders delivered to a Montana address are not charged sales tax.

What is the sales tax rate in Montana?

0%. Montana has no general state or local sales tax, so a $100 purchase costs $100 at the register. Some specific items or services can still carry their own taxes, as described on this page.