Montana compliance at a glance
- Sales tax: 0.00% state rate. No general state sales tax. Resort areas may have local sales tax up to 3%.
- Late fees: Up to 1.5% per month. (Mont. Code 搂31-1-106) Default 10%/yr; contract rates up to 15%/yr or 6% over prime.
- Prompt-pay law: Montana Prompt Payment Act (Mont. Code 搂17-8-242 for state; 搂28-2-2103 for construction). Construction subs paid within 7 days of GC receiving payment; 1.5% per month interest if late.