Last checked October 29, 2026.
Montana has no general sales tax: groceries, clothes, cars and everyday purchases carry no state or local sales tax anywhere in the state. The exceptions are a 3% or 4% resort tax in a handful of tourist towns, an 8% tax on lodging, and a 4% tax on rental cars.
Resort tax towns
State law lets small towns whose economies run mainly on tourism ask voters for a local resort tax of up to 3%, and since 2019 an extra 1% for infrastructure. Each town decides what it covers, usually lodging, restaurant meals and drinks, and some luxury or recreation goods. Groceries and everyday necessities are generally exempt. Check the town’s own resort tax rules for specifics.
| Community | Rate | Since |
|---|---|---|
| Big Sky | 4% | 1992 |
| West Yellowstone | 4% | 1986 |
| Columbia Falls | 3% | 2021 |
| Cooke City | 3% | 2006 |
| Craig | 3% | 2010 |
| Gardiner | 3% | 2014 |
| Red Lodge | 4% | 1998 |
| St. Regis | 3% | 1993 |
| Virginia City | 3% | 1991 |
| Whitefish | 3% | 1996 |
| Wolf Creek | 3% | 2015 |
Sources: Montana Department of Revenue, Local Resort Tax for the list and start years. The state page still shows 3% for every town; Big Sky, West Yellowstone and Red Lodge have since added the extra 1%, per the City of Red Lodge, the Town of West Yellowstone (approved 2019) and the Big Sky Resort Area District. A second Department of Revenue page lists only seven of these communities; we use the longer list. Columbia Falls is missing from both state lists, but the City of Columbia Falls has collected a 3% resort tax since October 1, 2021, and 2026 Flathead County tax bills for city parcels show its property tax relief credit. Resort taxes are collected locally, not by the state. Bozeman, Missoula, Billings, Kalispell, Helena and Great Falls do not charge one.
Lodging and rental car taxes
| Tax | Rate | Source |
|---|---|---|
| Lodging (hotels, motels, short-term rentals, campgrounds) | 8% (4% lodging facility use tax + 4% lodging sales tax), plus resort tax where it applies | Montana DOR |
| Rental vehicles (rentals under 30 days) | 4% of the base rental charge | Montana DOR |
What no sales tax is worth
A household that spends $1,000 a month on taxable goods would pay $600 to $1,200 a year in a state with a 5% to 10% sales tax. In Montana it pays nothing. Montana raises more of its revenue from income tax and property tax instead.
Numbers that are out of date online
- “Montana has no sales tax anywhere”: true for most purchases, but the resort towns above add 3% or 4% on what they choose to cover, and lodging carries 8%.
- “Resort tax is 3% everywhere”: Big Sky, West Yellowstone and Red Lodge charge 4%.