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),
- Make payments with Business Tax Express, 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.
