Receipt requirements · MT
Montana receipt requirements
What a business issuing its own receipts in Montana needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- %
- Combined with local
- No state or local sales tax
- Sourcing
- No state sales tax
Does tax have to be separately stated?
There is no general sales tax and nothing to state separately. A Montana retail receipt should show no tax line.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- No general sales tax on any category
- Resort communities may levy a local resort tax
- Lodging and rental vehicles taxed under separate regimes
- No local general sales tax outside resort areas
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in Montana
No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in Montana
Montana has no general sales tax, but designated resort communities such as Whitefish and Big Sky may levy a local resort tax on lodging, prepared food and retail. A receipt written in one of those towns can legitimately carry a tax line even though the rest of the state has none.