Who needs a wage withholding account (Montana has no general sales tax) in Montana?

Issued by Montana Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Montana

The Montana table lists this for every kind of business.

Montana levies no statewide sales tax, so there is no seller’s permit to get and nothing to collect at the register. Register through the TransAction Portal (TAP) once you have employees, because any business that pays Montana wages must hold a withholding account. A few resort towns, Big Sky, Whitefish, Red Lodge and West Yellowstone among them, collect a local resort tax that the town registers you for.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Montana Department of Revenue.

Sources and dates

Department of Revenue withholding account pages and form GenReg. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.