Key figures
Montana receivables
2026, with sources
No sales tax
Montana is one of the few states without a general sales tax. Invoices to Montana customers carry no state sales tax, and there is no seller’s permit or remote-seller threshold to track. In a billing system, a Montana address can be treated as zero-rated for state sales tax.
The exception is local: some resort communities and resort areas levy a local resort tax on goods and services sold within them, administered locally. It matters to a company selling in person in those places, not to one selling SaaS remotely.
Where Montana revenue still counts
Revenue from Montana customers matters through the corporate income tax. Since 2025 Montana apportions business income by the receipts factor alone, so a profitable company’s Montana tax rises with its Montana sales even if it has no staff in the state.
Example: a SaaS company with 3% of its receipts from Montana customers apportions 3% of its taxable income to Montana at 6.75%, files Form CIT, and collects no sales tax from any of those customers.
The federal baseline
This page covers what Montana adds. The federal rules underneath it apply here too.
Common questions
Do we collect sales tax from Montana customers?
No. Montana has no general sales tax, so there is no seller’s permit, no economic nexus threshold and nothing to collect on SaaS or other sales to Montana customers. Local resort taxes in some communities apply to goods and services sold there, not to remote SaaS subscriptions.
Does revenue from Montana customers matter at all?
Through the corporate income tax. Since 2025 Montana apportions income by receipts alone, so revenue from Montana customers is what brings income into Montana’s base once the company is profitable.
Receivables next door
- IDIdaho receivablesIdaho charges 6% sales tax but excludes SaaS, downloaded and custom software by statute; out-of-state retailers register once Idaho sales exceed $100,000 in 12 months.
- NDNorth Dakota receivablesA 5% state sales tax plus local, with $100,000 of taxable sales as the nexus line. Prewritten software is taxable however delivered; hosted access generally isn’t.
- SDSouth Dakota receivablesSouth Dakota taxes services and products transferred electronically, SaaS included, at 4.2% plus municipal rates through June 30, 2027. Remote sellers register at $100,000.
- WYWyoming receivablesWyoming doesn’t tax SaaS, PaaS or IaaS but does tax prewritten software however delivered; remote sellers license once gross Wyoming sales exceed $100,000.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
More of the Montana guide
- AccountingAccounting and state tax in MontanaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in MontanaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MontanaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in MontanaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in MontanaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.