Following the South Dakota v. Wayfair, Inc. decision, the majority of the country has started to adopt its own economic nexus laws on a state-by-state basis. However, there are a small number of states that have not enacted any such legislation. For example, there is no sales tax nexus in Montana because Montana has no state or local sales tax.
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Summary: While Montana does not currently have sales tax nexus rules, it does not necessarily mean that it won’t in the future. Remote sellers and marketplace facilitators that operate within Montana should still ensure that they remain current on any potential Montana economic nexus changes.
“Montana businesses selling online products to buyers in a state, such as South Dakota, that requires online retailers to collect sales tax will need to collect and pay those sales taxes,” according to the Montana Department of Revenue. “If you are an online retailer, please seek competent legal advice on how to proceed with collecting and remitting sales tax for sales tax states such as South Dakota.”
Montana Sales Tax Resources: For more information on sales tax nexus laws in Montana, reach out to our team. Additionally, check out our interactive sales tax nexus map for the latest updates on other states.