How to Get a Reseller License in Montana

Montana is one of five states with no general sales tax, meaning there is no traditional reseller license or sales tax permit required. Instead, businesses register with the Montana Secretary of State for general business purposes. When purchasing from out-of-state vendors, Montana businesses can use the Montana Business Registry Resale Certificate to request tax exemption, though vendors are not required to accept it.

While there is no statewide sales tax, some resort communities like Whitefish, Red Lodge, Big Sky, and West Yellowstone impose local resort taxes up to 3%. Lodging facilities charge a 7% lodging and usage tax, and rental cars are subject to a 4% tax. Montana businesses selling online to customers in states with sales tax must collect and remit those taxes per the Wayfair decision.