Published January 1, 2005 | January 2005 issue
The aversion of RV owners nationwide to paying state sales tax has made Montana a growth center for limited liability corporations (LLCs). Montana has no general sales tax, and state law permits recreational campers and trailers to be registered in the state without being "garaged" there. The only catch: Out-of-state residents must purchase the vehicle through a business entity—the simplest of which is an LLC. Hence the proliferation of LLCs in tourist destinations such as Missoula, near Glacier and Yellowstone national parks. The motor vehicle division of the state Department of Justice estimates that as many as 5,000 LLCs in Montana were established solely for the purpose of buying an RV. Online advertising by RV dealers and a growing network of RV campgrounds around the country have also helped to make the Treasure State the Delaware of RV registration.