Billings, MT Garage & Yard Sales: Frequency, Duration & Permits (2026)
Key Facts
- Casual sale threshold
- ≤3 consecutive days, ≤2x/year
- Trigger
- Exceed threshold = business tax owed
- Base tax
- $55/yr (Cat. I, ≤$100k revenue)
- Secondhand dealer license
- Garage sales expressly exempt
Summary
Billings doesn't require a permit for an occasional garage sale, but a sale that runs more than three consecutive days or happens more than twice a year counts as a business under the city's tax code and needs a business tax receipt.
Continuous garage sales are garage sales which are conducted for more than three (3) consecutive days and more often than semiannually. ... Every person conducting, transacting, or carrying on any business, occupation, profession, trade, pursuit, vocation, entertainment, continuous garage sale, transient vending, or door-to-door sales within the city shall be subject to and shall pay the annual tax imposed under this division.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 66 Update 2).
Full Breakdown
Billings Municipal Code Sec. 13-421 draws the line at a 'continuous garage sale', one that runs more than three consecutive days and happens more often than semiannually. Cross that line and Sec. 13-423 makes you subject to the city's annual business, occupation and profession tax, starting at $55 for gross revenue up to $100,000 under the Sec. 13-424 schedule. Stay under it and you're covered by the secondhand-dealer exemption in Sec. 7-501(2), which carves out 'casual or occasional sale of used household goods', expressly naming garage sales, from any dealer licensing requirement.
Violations & Fines
Running a continuous garage sale without paying the Sec. 13-423 business tax leaves the seller liable for the unpaid tax and fees under the city's business-tax collection provisions (Sec. 13-426).
Frequently Asked Questions
Do I need a permit for a one-time garage sale in Billings?
What if I hold garage sales constantly?
Sources & Official References
Other rules in Billings
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