Over the past five decades, Montana has rejected sales tax proposals, recognizing that the cost would fall on everyday Montanans. Implementing a statewide sales tax would make Montana’s tax system more regressive, with those at lower and middle-incomes paying a greater share of their income on the tax, on key goods and services that Montanans purchase. Montana can and should consider ways to make its tax system fairer, and that should start with policies that ensure the wealthiest are paying their fair share.