No general sales tax applies: Montana doesn't have one, so residential and commercial cleaning are not taxable under one. That answer is inferred from the Department of Revenue's sales tax guidance, which doesn't address cleaning or local resort taxes.
The short version fits in one line: Montana has no general sales tax. What this page adds is the limit on that answer, since the Department of Revenue's guidance doesn't mention cleaning by name. Below: residential cleaning, commercial cleaning, what the sources don't cover, what it means for your books, and where your CPA comes in.
Residential cleaning
Residential cleaning is not taxable in Montana, inferred from the state having no general sales tax. The guidance this rests on doesn't address house cleaning specifically.
Source: Montana Department of Revenue, Sales Tax Guidance for Montana Business and Residents
Commercial cleaning
Commercial cleaning is not taxable either, on the same basis: no general sales tax. As with house cleaning, that's an inference, because the source doesn't address cleaning.
Source: Montana Department of Revenue, Sales Tax Guidance for Montana Business and Residents
What the sources don't cover
- The Department of Revenue guidance behind this page doesn't address cleaning by name.
- It doesn't address local resort taxes, and this page doesn't cover them.
- This page doesn't cover supplies a cleaning business buys.
Source: Montana Department of Revenue, Sales Tax Guidance for Montana Business and Residents
What it means for your books
No general sales tax sounds like a quiet month for a bookkeeper. I'll admit that's wishful thinking on my part, and in Montana there's plenty left. Income gets recorded by job and customer so it ties to your deposits, supplies go in as an expense, and any work your crews do outside Montana sits on its own line, since this page covers Montana only. Payroll, the contractor test, and the minimum wage are on my Montana bookkeeping page.
If the books are months behind, catch-up bookkeeping brings them current.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep income, supplies, and any out-of-state work recorded where they belong. Whether any tax applies to a particular job, local resort taxes included, is a question for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.