How to purchase vehicles with a Montana LLC Tax-Free. Whether your dream vehicle is a truck, horse trailer, RV, ATV, boat, or exotic car you can avoid that sales tax with a Montana LLC. Ask us how! Montana vehicles are not subject to personal property tax, because in Montana the licensing fees are in lieu of personal property tax. MCA 61-3-311 states that all Montana vehicles avoid sales tax. Once your LLC is set up, the LLC is not required to buy its vehicles in Montana! Montana LLCs are treated as residents of Montana and therefore are taxed as such.