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Updated January 2025 · 9 min read

Montana Small Business Tax & Accounting Guide

Small business owners need a single source for Montana tax decisions—start here.

Entity formation decisions

Compare LLC, S-corp, and partnership structures based on revenue and payroll mix. Factor in Montana unemployment insurance thresholds before electing S status.

Outline when to register foreign entities if you sell into Idaho, Wyoming, or the Dakotas.

Sales tax & resort taxes

Even though Montana has no general sales tax, resort communities levy local-option taxes. Track them carefully if you run hospitality, retail, or guide services.

Explain how to document exemption certificates for out-of-state equipment purchases shipped into Montana.

Bookkeeping stack

Choose cloud tools such as QuickBooks Online + Gusto or Xero + Rippling depending on staff count. Automate receipt capture to stay audit-ready.

Reconcile merchant processors weekly to stay ahead of seasonal spikes from tourism or ecommerce.

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