Montana resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Montana: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Montana quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- No state sales tax[1]
- Certificate form
- State certificate form[13]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
According to the source cited, Montana has no state sales tax and lists no state sales tax permit or resale certificate. Local taxes and rules can differ. Ask the state or local tax agency or a qualified tax professional about a specific situation.[1]
What the state says about buying inventory for resale
Other points the sources mention
- Montana does not have a general-use sales tax. The Department of Revenue says it has no sales tax exemption certificate.[1]
- Montana does offer a Business Registry Resale Certificate for Montana businesses buying from out-of-state vendors. The out-of-state vendor may accept it but is not required to, and some states want their own form.[13]
- Some Montana communities and areas designated as resorts charge a local resort tax. It applies to lodging, restaurants, bars, destination recreational facilities and luxuries sold in the resort area, and the Department of Revenue lists the current areas.[2]
- Montana says a retailer selling online into a state that requires online retailers to collect sales tax may have to collect that state's tax, and Montana advises seeking competent legal advice for those states.[1]
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Montana?
Montana does not have a general-use sales tax, and the Department of Revenue's guidance does not describe a state sales tax permit for Montana sales. Montana says Montana businesses that sell online to buyers in states that require online retailers to collect sales tax are to collect and pay those sales taxes, and advises online retailers to seek competent legal advice on that.[1]
How do I get a Montana resale certificate?
Montana does not have a sales tax exemption certificate. Montana offers the Montana Business Registry Resale Certificate to a Montana business buying from an out-of-state vendor. It uses the business's Montana registration number and is given to the vendor, not filed with the Department of Revenue.[13]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- MT DOR Sales Tax Guidance for Montana Business and Residents, revenue.mt.gov/taxes/general-sales-tax
- MT DOR Local Resort Tax, revenue.mt.gov/taxes/miscellaneous/local-resort-tax
- Montana Business Registry Resale Certificate, revenuefiles.mt.gov/files/Forms/Montana_Business_Registry_Resale_Certificate_Form_Resale.pdf