Montana sales tax for contractors
What we found on official Montana government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
State sales tax rate
no general state sales/use tax; (a lodging facility sales and use tax page exists at revenue.mt.gov/taxes/miscellaneous/lodging-facility, not read; resort taxes are local, not confirmed)
Source: https://revenue.mt.gov/taxes/general-sales-tax. Last verified 2026-11-02.
How contractors are taxed
not applicable (no general sales tax); contractors not addressed on page
Source: https://revenue.mt.gov/taxes/general-sales-tax. Last verified 2026-11-02.
New-employer unemployment tax
2026 wage base $47,300; new employer rates: construction 2.00%, mining 1.30%, agriculture 1.30%, services 1.10%, manufacturing/utilities/wholesale/retail/finance 1.00%, unclassified 2.00%; plus 0.18% Administrative Fund Tax; 2027 not published
Source: https://uid.dli.mt.gov/_docs/contributions-bureau/Rate-Explanation.pdf. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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