Montana Contractor Sales Tax 2026

Montana sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

Montana sales tax rate for contractors

  • Combined rate: No statewide sales tax (resort taxes in tourism areas)
  • Construction labor taxable: NO - real property labor is exempt
  • Tax authority: Montana Department of Revenue

How Montana treats contractor labor

No statewide sales tax. Resort taxes apply in West Yellowstone, Whitefish, Big Sky (up to 3%).

Montana-specific rules

No statewide sales tax. 20-day Notice of Right to Claim Lien is required on residential - missing it voids rights.

Montana mechanics lien rights

Beyond sales tax, Montana contractor billing must respect the mechanics lien deadline of 90 days from last work (45 days for residential). Preliminary notice: Notice of right to claim lien required within 20 days of first furnishing for residential.

Montana contractor licensing

Montana Department of Labor and Industry (Contractor Registration) - required for licensed work. $70 (independent contractor) - $700+. Board: https://erd.dli.mt.gov.

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Montana contractor resources by trade