Due Dates
- First Quarter
- April 30
- Second Quarter
- July 31
- Third Quarter
- October 31
- Fourth Quarter
- January 31
Fees
Use Tax
- 4%
- Sales Tax
- 4%
Short-term lodging facilities collect and remit a lodging facility sales and use tax.
Short-term lodging facilities include facilities such as:
- Hotels
- Motels
- Campgrounds
- Dude ranches
- Bed and breakfasts
- Vacation rentals
Learn more about lodging facility sales and use tax in the Lodging Facility Sales and Use Tax Guide (PDF, 239 KB) or 15-65-101, MCA through 15-65-131, MCA.
You may register for a new lodging account using the Montana Department of Revenue Business Registration (Form GenReg).
Fees
Montana charges a combined 8% lodging sales and use tax:
- Use Tax
- 4%
- Sales Tax
- 4%
The tax applies to charges paid to use the facility and charges integral to the stay, including roll-away beds and cleaning fees.
The tax does not apply to:
- Meals, transportation, entertainment, or similar charges if separately stated to a guest
- Hotels, motels, or bed-and-breakfast facilities with an average daily accommodation charge for a single person of $22.47 or less
- A facility or unit rented by the same user for 30 consecutive days or more
- Lodging paid directly by and billed to the federal government (Please see the SmartPay SmartTax Vendor Guide (PDF, 355 KB) for more information.)
A facility filing and paying the lodging facility sales and use tax on time is allowed a 5% vendor allowance against the 4% lodging facility sales tax.
There is no vendor allowance for the 4% lodging facility use tax.
Each facility required to collect and remit the tax must apply for a seller’s permit before doing business.
Third party reservation sellers may only be required to collect and pay the 4% lodging sales tax. Please contact us for filing instructions.
For more information on fees, see the Lodging Facility Sales and Use Tax Guide (PDF, 281 KB).
Reporting and Payment Options
File and pay through our TransAction Portal (TAP) or make an ACH Credit Payment.
Due Dates
Reports and payments are due on the last day of the month following the calendar quarter:
- First Quarter
- April 30
- Second Quarter
- July 31
- Third Quarter
- October 31
- Fourth Quarter
- January 31
Penalties and Interest
The Lodging Facility Sales and Use Tax is subject to uniform penalties and interest.
Revenue Distribution
The 4% Lodging Facility Sales Tax revenue is deposited into the state general fund and, until 2024, funds for the construction of the Montana heritage center and historic preservation grants.
The 4% Lodging Facility Use Tax revenue is deposited into several state special revenue funds, the largest of which is used by the Department of Commerce for tourism promotion.
