nps.gov
nps.gov
According to reports, Montana lodging taxes have increased this year.
The lodging facility sales and use tax have increased to 4 percent, as mandated in Senate Bill 338.
The bill, signed into law in May 2019, raised Montana’s lodging sales tax from 3 to 4 percent on Jan. 1. The resort sales tax was implemented in addition to the current 4-percent lodging facility use tax, which brings the total resort taxes to 8 percent.
The tax was implemented for short-term lodging facilities, which include facilities like hotels, motels, campgrounds, dude ranches, bed and breakfasts and vacation rentals.
However, there are some exemptions. The taxes do not apply to meals, transportation, entertainment or similar charges if separately stated to a guest. Also exempt are hotels, motels, and bed-and-breakfast facilities with an average daily convenience charge for a single person of $22.47 or less.
Additionally, a facility or unit rented by the same user for 30 consecutive days or more is also exempt. That is considered long-term lodging.
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