← Montana tax rules›Grocery Tax
Montana Grocery Tax (2026)
Permitted: Montana has no general statewide sales tax, so groceries are never subject to a state sales tax.
Official source: revenue.mt.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Grocery Tax in states bordering Montana
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- IdahoRestricted
Groceries are taxed at the full 6% state sales tax rate, but Idaho residents can claim a food tax credit — $155 per person standard, or up to $250 per person with receipts.
Verified Aug 27, 2026 · Source: tax.idaho.gov · Full Idaho rule →
- North DakotaPermitted
Food and food ingredients (groceries) are exempt from sales tax; prepared food, candy, dietary supplements, soft drinks, alcohol, and tobacco remain taxable.
Verified Jul 15, 2026 · Source: tax.nd.gov · Full North Dakota rule →
- South DakotaRestricted
Groceries taxed at the full 4.2% state rate with no offsetting credit — the only state to do so (rate set to revert to 4.5% on 7/1/2027 absent new law).
Verified Jun 5, 2026 · Source: dor.sd.gov · Full South Dakota rule →
- WyomingPermitted
Food for domestic home consumption (most grocery food) is exempt by statute; prepared food (e.g., restaurant meals) and alcoholic beverages are taxable.
Verified Jul 19, 2026 · Source: excise-tax-div.wyo.gov · Full Wyoming rule →
We watch the official sources behind Montana taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.