CraftShow Events

Sales Tax for Craft Show Vendors in Montana

Last researched September 14, 2026 Sources: Montana Department of Revenue Medium confidence

Short answer

Montana has no general sales tax, so there is no statewide sales tax to collect on handmade goods [1]. The exception is a local resort tax in designated resort communities and areas, capped at 3% (plus a possible 1% for infrastructure), which applies to "luxuries" such as gift items [2][3][4]. The Department of Revenue does not administer it, so check with the local government [2].

Registration
None (no general sales tax; local resort tax registration handled locally)
Cost
Not stated on official pages reviewed
State base rate
None (no statewide sales tax) As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
Not applicable (no statewide sales tax permit)

Who needs to register

  • Montana has no statewide sales tax: "Montana does not have a general-use sales tax." [1]
  • In resort areas, the local resort tax can reach craft-type goods: "The resort tax also applies to luxuries sold in the resort area." [2]
  • "Luxuries" is defined broadly enough to include gift items: Luxuries "means any gift item, luxury item, or other item normally sold to the public or to transient visitors or tourists." [3]
  • Sellers of luxuries in a resort community or area must collect it: "Establishments that sell luxuries shall collect a tax on such luxuries." [4]
  • Resort communities are small, designated places: "has a population of less than 5,500 according to the most recent federal census" [3]
  • The state Department of Commerce must designate the area first: "the Montana Department of Commerce must first designate a community (incorporated) or area (unincorporated) as a resort community or area" [2]
  • Voters must approve the tax: "The local electorate must approve the tax" [2]
  • The Department of Revenue's list of current resort areas shows Red Lodge, Virginia City, West Yellowstone, Whitefish, Big Sky, Cooke City, Craig, Gardiner, St Regis and Wolf Creek, each at 3%, for example: "Red Lodge 3% 1998" [2]

The permit or registration

  • No state sales tax permit applies, because there is no general sales tax: "Montana does not have a general-use sales tax." [1]
  • The state does not run the resort tax: "The Montana Department of Revenue does not administer the Local Resort Tax." [2]

Collecting and filing

  • There is no state sales tax return for general retail sales: "Montana does not have a general-use sales tax." [1]
  • Resort tax rate cap on the Department of Revenue page: "The maximum resort tax rate is 3% (7-6-1503, MCA)." [2]
  • The statute also allows an extra infrastructure levy: "may provide for an additional resort tax levy at the rate of up to 1%" [4]
  • The tax base is retail value, excluding resale: "a tax on the retail value of all goods and services sold, except for goods and services sold for resale" [4]
  • Collection and filing mechanics are set locally, and the state page warns: "The information provided on this page is informational only and may be inconsistent with local laws and regulations." [2]

Organizer / promoter obligations

No specific promoter obligation found in official sources.

Food and other special cases

  • Resort tax applies to food service businesses: "Restaurants, fast food stores, and other food service establishments;" [2]
  • Unprepared food and necessities are not "luxuries": "The term does not include food purchased unprepared or unserved, medicine, medical supplies and services" [3]
  • The luxuries definition also excludes "any necessities of life" [3]

Sources

  1. Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue) — https://revenue.mt.gov/taxes/general-sales-tax — Montana has no general sales tax.
  2. Local Resort Tax (Montana Department of Revenue) — https://revenue.mt.gov/taxes/miscellaneous/local-resort-tax — resort tax scope, 3% cap, designation, voter approval, DOR does not administer, current resort areas table.
  3. 7-6-1501, MCA, Definitions (Montana Code Annotated, Montana Legislature) — https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0010/0070-0060-0150-0010.html — definitions of luxuries and resort community.
  4. 7-6-1503, MCA, Limit on resort tax rate — goods and services subject to tax (Montana Legislature) — https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.html — rate limit, additional 1% levy, tax base, luxuries collection duty.

What we could not confirm

  • Confidence: medium. Official sources clearly say there's no general sales tax. What craft vendors owe in resort areas depends on local ordinances, and I didn't review those.
  • Gap: No official state page reviewed says how a temporary or visiting vendor registers for, collects, or remits local resort tax. Contact the resort community or area (for example, the city or resort area district) before selling there.
  • Gap: The official sources reviewed don't say whether handmade craft items sold at a one-day show count as "luxuries" in any particular resort community. The statutory definition is broad, but local interpretation wasn't checked.
  • Conflict/date-sensitive: The Department of Revenue page gives a 3% maximum, but 7-6-1503, MCA also allows an additional levy of up to 1% for infrastructure. The resort areas table on the DOR page lists 3% for each area but may not reflect newer local votes. Its own disclaimer says it may be inconsistent with local law.
  • Gap: I didn't research state business registration (Montana Secretary of State) or local business licenses. They fall outside the tax-focused official sources reviewed.
  • General information only, not tax advice.