Does Montana Charge Sales Tax on Boats?
Montana does not have a state general sales tax, so a Montana boat purchase does not get a Montana state sales-tax line the way it would in many other states.
That does not make a boat purchase free. The real Montana costs are title, permanent registration when registration is required, and the nonresident Vessel AIS Prevention Pass if the boat is brought into Montana waters by a nonresident.
For registration rules and length-based fees, see the Montana boat registration guide.
What You Still Pay in Montana
FWP lists a Certificate of Ownership title fee of $10. Permanent registration is handled through the County Treasurer and depends on the vessel type and length.
| Cost | Current Montana treatment |
|---|---|
| State sales tax | No Montana state general sales tax |
| Certificate of Ownership | $10 title fee listed by FWP |
| Permanent registration | $65.50, $125.50, or $295.50 depending on class and length |
| Nonresident AIS pass | $30 for motorized watercraft; $10 for nonmotorized watercraft |
Montana boats are no longer required to have validation decals on the vessel, according to the current FWP boating rules page.
Registration Fees Matter More Than Tax
Montana permanently registers all motorboats, personal watercraft, motorized pontoons, and sailboats 12 feet or longer. FWP lists these one-time registration fees:
- $65.50 for motorboats, PWC, and motorized pontoons less than 16 feet; also sailboats 12 feet to under 16 feet.
- $125.50 for motorboats, motorized pontoons, and sailboats at least 16 feet but less than 19 feet; also PWC 16 feet or longer.
- $295.50 for motorboats, motorized pontoons, and sailboats 19 feet or longer.
If you are pricing a PWC, do not automatically use the 19+ foot tier. FWP places PWC 16 feet or longer in the $125.50 tier.
Nonresident Buyers and Use Tax Risk
Montana not charging sales tax does not stop another state from asking about use tax if the boat is mainly stored, used, or delivered outside Montana.
If you live in another state, keep the boat outside Montana, or register through an entity, ask a qualified tax professional about your home-state rules before assuming the Montana purchase ends the tax analysis.
This page is a boat-cost guide, not tax or legal advice. The safer framing is simple: Montana has no state general sales tax, but your use location can still matter.
AIS Costs for Visitors
All nonresident watercraft launching in Montana must purchase a Vessel AIS Prevention Pass. The pass costs $30 for motorized watercraft, including electric or fuel motors, and $10 for nonmotorized watercraft such as kayaks, canoes, rafts, and paddleboards.
FWP says proof can be electronic or paper, no decal is issued, the pass expires December 31, and it is not transferable between vessels.
For the inspection and pass workflow, use our Montana nonresident boating guide.
Frequently Asked Questions
Does Montana have boat sales tax?
What is the Montana boat title fee?
How much is Montana permanent boat registration?
Do nonresidents need an AIS pass in Montana?
Can another state still charge use tax?
Sources
- Montana Department of Revenue — General Sales Tax and Business Registry Resale Certificate (https://revenue.mt.gov/taxes/general-sales-tax)
- Montana Fish, Wildlife & Parks — Boating Rules and Regulations (https://fwp.mt.gov/activities/boating/rules-regulations)
- Montana Fish, Wildlife & Parks — Bringing Watercraft Into Montana (https://fwp.mt.gov/conservation/aquatic-invasive-species/out-of-state-watercraft)
This information is provided for reference purposes only. While we strive to keep data accurate and up-to-date, registration requirements, fees, and regulations may change without notice. Always contact your state's official registration agency for the most current and authoritative information before making any decisions.