Montana is one of a few states that does not have general sales taxes. Thus, a business need not complete a Montana sales tax registration at the state level. However, there are resort and local option taxes in limited resort communities. A Montana business selling certain products and services (particularly to tourists) in one of these resort areas needs to collect resort taxes on its local sales. Affected businesses should contact the local authorities to register for these limited Montana sales taxes and pay the tax according to local government policy.
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