Free guide for contractors

Do contractors charge sales tax in Montana?

General information, not tax advice. Tax rules change and depend on the details of each job. Confirm how they apply to your business with your accountant or the state's revenue department before relying on them.

MT Montana

No state sales tax

No. Montana has no general sales tax, so there is no sales tax to add to a contractor's invoice.

The Montana Department of Revenue says Montana does not have a general sales tax.

Some resort communities may levy a local resort tax of up to 3%, limited to lodging, restaurants, bars, destination recreation and luxuries. State law excludes appliances, hardware, tools and necessities of life from 'luxuries'.

Watch out for

All contractors and subcontractors pay a 1% contractor's gross receipts tax on public construction contracts over $80,000. It is the contractor's own tax and does not apply to private work (Montana DOR, Contractor's Gross Receipts Tax).

“Montana does not have a general-use sales tax.”Montana DOR, Sales Tax Guidance

The state's own text, checked November 3, 2026: