This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
Montana has no general sales tax, so there is no statewide seller's permit and nothing to collect at most events. Craft sellers report business income on their Montana income tax return and register a $20 assumed business name if they operate under one. The exception that surprises vendors is the resort tax, below.
Assumed business name filings go through biz.sosmt.gov; resort tax registration timing varies by town.
Ten state-designated resort communities and areas (Big Sky, Cooke City, Craig, Gardiner, Red Lodge, St. Regis, Virginia City, West Yellowstone, Whitefish, and Wolf Creek) levy a local 3 to 4 percent tax on lodging, prepared food, and luxuries, a definition that generally captures handmade crafts sold to visitors. Vendors selling at events inside these towns must register with the town or district and collect the tax; Big Sky explicitly requires event vendor registration, and Whitefish publishes guidance for temporary vendors.
Not applicable statewide. Resort towns generally do not exempt occasional or temporary vendors; Whitefish and Big Sky both apply the tax to event vendors.
No state or general local sales tax on goods anywhere in Montana. The resort tax base rate is capped at 3 percent, with Big Sky, West Yellowstone, Red Lodge, and Virginia City at 4 percent including a voter-approved infrastructure addition; Whitefish remains at 3 percent. Each town's ordinance defines which goods are taxed, and on-time filers typically keep 5 percent of tax collected as an administrative allowance.
No general state business license. Some towns require local registration: Whitefish requires businesses operating in city limits to register, and Red Lodge requires a business registration fee plus a $500 bond from businesses subject to its resort tax.
Resort towns can punish violations with up to a $1,000 fine or 6 months in jail, civil penalties up to 50 percent of tax due, and license revocation (MCA 7-6-1505).
No statewide promoter duties exist, but organizers in resort towns should point vendors to the town's resort tax registration, and events themselves may need a town special event permit (Whitefish requires one).
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Montana has no general sales tax, so there is no statewide seller's permit and nothing to collect at most events. Craft sellers report business income on their Montana income tax return and register a $20 assumed business name if they operate under one. The exception that surprises vendors is the resort tax, below.
None (no general sales tax; resort towns are the exception), issued by the Montana Department of Revenue / Montana Secretary of State / individual resort towns. Cost: $0 for sales tax (none exists); $20 to register an assumed business name; resort tax registration with a town is typically free but mandatory where it applies. Assumed business name filings go through biz.sosmt.gov; resort tax registration timing varies by town.
Not applicable statewide. Resort towns generally do not exempt occasional or temporary vendors; Whitefish and Big Sky both apply the tax to event vendors.
No state or general local sales tax on goods anywhere in Montana. The resort tax base rate is capped at 3 percent, with Big Sky, West Yellowstone, Red Lodge, and Virginia City at 4 percent including a voter-approved infrastructure addition; Whitefish remains at 3 percent. Each town's ordinance defines which goods are taxed, and on-time filers typically keep 5 percent of tax collected as an administrative allowance.
No general state business license. Some towns require local registration: Whitefish requires businesses operating in city limits to register, and Red Lodge requires a business registration fee plus a $500 bond from businesses subject to its resort tax.
Browse upcoming craft fairs in Montana with booth fees and application deadlines, read our picks for the best Montana craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.