--- title: "Do I need a seller's permit to sell on eBay in Montana?" description: "No: Montana has no general sales tax, so there's no seller's permit. Resellers can give out-of-state suppliers its Business Registry Resale Certificate." canonical: https://resellerindex.com/tax/sellers-permit/montana/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Montana # Do I need a seller's permit to sell on eBay or Poshmark in Montana? No: the Montana Department of Revenue says Montana does not have a general sales tax, so there is no state seller's permit to get, whether you sell on eBay, Poshmark or anywhere else. Selling direct changes nothing on the Montana side, but sales you ship to buyers in states with a sales tax can fall under those states' rules, and the Department says Montana businesses selling online into a state such as South Dakota that requires collection will need to collect and pay that state's tax. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Montana in short - **Sell only on marketplaces that collect the tax:** No sales tax to register for - **Also sell direct (own site, Facebook, flea market):** No sales tax to register for - **Resale certificate:** None needed: no sales tax - **Garage and occasional sales:** No sales tax ## If you sell only on eBay, Poshmark and other marketplaces With no general sales tax, Montana has nothing for a marketplace to collect on Montana sales and no registration for a marketplace seller. Sales the marketplace ships to buyers in other states are taxed under those states' rules. > "Montana does not have a general-use sales tax." Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax) Montana does not have a general sales tax. The Department notes Montanans don't generally owe sales tax to another state, but other taxes can apply, and Montana sellers can owe other states' sales tax on sales into those states. Sources: [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax). ## If you also sell direct: your own site, Facebook, flea markets, consignment No Montana sales tax permit exists for direct sales. The Department says Montana businesses selling online to buyers in a state that requires online retailers to collect, such as South Dakota, will need to collect and pay those sales taxes, and suggests seeking competent legal advice on how. Separately, Montana law lets qualifying resort communities and resort area districts levy a local resort tax that establishments selling luxuries collect (MCA 7-6-1503). - **Fee:** No Montana sales tax permit or fee. > "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." Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax), Impacts to Montana Businesses Selling Products Online > "Establishments that sell luxuries shall collect a tax on such luxuries." Montana Legislature, Montana Code Annotated 2025, [MCA 7-6-1503, Limit on resort tax rate -- goods and services subject to tax](https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.html), MCA 7-6-1503(2)(b) Sources: [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax); [MCA 7-6-1503, Limit on resort tax rate -- goods and services subject to tax](https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.html); [MCA 7-6-1501, Definitions (Resort Tax)](https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0010/0070-0060-0150-0010.html). ## Resale certificates in Montana Montana itself has no resale certificate requirement, but for buying inventory from sellers in other states the Department offers the Montana Business Registry Resale Certificate, which shows your Montana Business Registration Number. The out-of-state seller may accept it as a substitute resale certificate to exempt the sale from its state's tax, but isn't required to, and some states (Washington, for one) want their own form or more information. ### Misusing a certificate On the certificate you agree that if you use the items other than for resale (apart from demonstration and display), you may owe use tax based on each item's purchase price or as otherwise provided by law. > "The seller may accept this certificate as a substitute “resale certificate” for purposes of exempting the transaction from that state’s sales/use/transaction tax, but is not required to do so." Montana Department of Revenue, [Montana Business Registry Resale Certificate](https://revenuefiles.mt.gov/files/Forms/Montana_Business_Registry_Resale_Certificate_Form_Resale.pdf) Sources: [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax); [Montana Business Registry Resale Certificate](https://revenuefiles.mt.gov/files/Forms/Montana_Business_Registry_Resale_Certificate_Form_Resale.pdf). ## Garage sales, yard sales and other occasional sales No sales tax. With no general sales tax, a garage, yard or estate sale in Montana has no state sales tax to collect. Sources: [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax). ## Worked examples ### A Missoula marketplace seller No Montana permit and no Montana sales tax on your sales. When a buyer in a sales tax state orders, whether the marketplace collects that state's tax is a matter of that state's law. ### Buying a pallet from a supplier in another state You give the supplier the Montana Business Registry Resale Certificate with your Montana Business Registration Number. The supplier may accept it and not charge its state's tax, but doesn't have to; if it refuses because you have no Montana sales tax permit, the Department asks that the vendor contact it. ## Edge cases and details - Montana law lets qualifying resort communities and resort area districts levy a local resort tax, at a rate set by the election petition or resolution that creates it, no more than 3% plus up to 1% more for infrastructure, and says establishments that sell luxuries collect it; luxuries means any gift item, luxury item, or other item normally sold to the public or to transient visitors or tourists (MCA 7-6-1501 and 7-6-1503). - Montana has no sales tax exemption certificate for residents shopping in other states; nonresident exemptions are set by the state you're shopping in. - You can't claim another state's sales tax on your Montana income tax return, the Department says. - Other taxes can still apply to Montanans, such as state and local taxes on hotel stays or car rentals booked elsewhere. ## What to do 1. Selling from Montana: nothing to register with Montana for sales tax; if you sell direct into sales tax states, check each state's remote seller rules or ask a tax professional. 2. Selling from a shop or booth in a Montana resort community: ask that community whether its resort tax reaches what you sell. 3. Buying inventory out of state: offer the Montana Business Registry Resale Certificate, and ask the supplier first whether it accepts it. 4. For Montana income tax and business registration questions, check with the Department of Revenue, the Secretary of State or a tax professional. ## Common questions ### Does Montana have a resale certificate? Montana has no sales tax, but the Department offers the Montana Business Registry Resale Certificate for buying goods for resale from out-of-state sellers, who may accept it but don't have to. ### Do I charge sales tax when I sell from Montana? Not Montana sales tax. The Department says Montana businesses selling online into states that require online retailers to collect, such as South Dakota, will need to collect and pay those states' taxes. ### Does Montana have any local sales tax? Montana has no general sales tax, but its law lets qualifying resort communities and resort area districts levy a resort tax of up to 3%, plus up to 1% more for infrastructure, which establishments selling luxuries collect (MCA 7-6-1503). If you sell in one of those communities, ask it whether the tax reaches your sales. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Montana: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/montana/) - [Missouri: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/missouri/) - [Nebraska: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/nebraska/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Montana's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Montana Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Montana Department of Revenue: [Sales Tax Guidance for Montana Business and Residents](https://revenue.mt.gov/taxes/general-sales-tax); read Oct 23, 2026. No general sales tax; resale certificate use; selling into other states. - Montana Department of Revenue: [Montana Business Registry Resale Certificate](https://revenuefiles.mt.gov/files/Forms/Montana_Business_Registry_Resale_Certificate_Form_Resale.pdf); read Oct 23, 2026. Form text: self-certification, not binding on sellers, use tax if misused. - Montana Legislature, Montana Code Annotated 2025: [MCA 7-6-1501, Definitions (Resort Tax)](https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0010/0070-0060-0150-0010.html); read Oct 23, 2026. Definition of luxuries, resort community and resort area. - Montana Legislature, Montana Code Annotated 2025: [MCA 7-6-1503, Limit on resort tax rate -- goods and services subject to tax](https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.html); read Oct 23, 2026. Resort tax rate limits; establishments selling luxuries collect it. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. 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