Remember too, the key words there are FULL TIMERS....full timers can, with certain caveats, dictate their intended State of Residency. The Feds, look to see where you bank, your DL, where you vote, and many other items to determine your intended State of Residency. If you only use the Montana LLC to avoid taxation, you could find yourself in a world of hurt...do your homework, follow all the instructions to a TEE, and you'll probably be ok. We chose South Dakota because it's RV friendly, low sales tax and no income tax. But we vote there, bank there, have Dls from there etc. even though we don't own property there....Dennis