Rental Vehicle Tax (RVT)


All rental vehicle users pay a sales and use tax for vehicles:

The tax doesn't apply to vehicles rented by the federal government if the sale is directly billed to and paid by the federal government.

State, county, and local governments still pay the vehicle rental tax.

Seller's Permit

All rental vehicle vendors must apply for a seller's permit before engaging in business. You can apply for a seller's permit using the Registration/Application for Permit (Form GenReg).

Fees

Montana charges a 4% sales and use tax on base rental charges for rental vehicles.

Rental vehicle vendors filing on-time are allowed an allowance of 5% of the tax paid.

Third-Party Platforms and Peer-to-Peer Transactions

Third-party platforms must register for a seller's permit and collect and remit Rental Vehicle Tax. (15-68-101, MCA)

When renting through a peer-to-peer platform, either:

Or

We have entered into agreements with third-party platforms to allow for them to collect and remit taxes on behalf of the hosts. Please contact us to discuss an agreement.

Rental Charges

Base Charges Include

Base Charges Do Not Include

Rental Vehicles

Rental Vehicles Include

Rental Vehicles Do Not Include

For quarter ending 12/31/2021, short term marketplace and or on line platform services will be reporting sales on the Non-Taxable Rental Vehicle Sales "other" line located on the Rental Vehicle Tax form.

Reporting and Payment Options

Due Dates

The Form RVT is due on the last day of the month following the end of the calendar quarter.

First QuarterApril 30
Second QuarterJuly 31
Third QuarterOctober 31
Fourth QuarterJanuary 31

Penalties and Interest

The Rental Vehicle Tax (RVT) is subject to uniform penalties and interest.

Revenue Distribution

75% of rental vehicle tax goes to the state general fund. The other 25% goes to a state special revenue fund to the credit of the senior citizen and persons with disabilities transportation services account.

Related Laws

 

For more information, please contact the Department's Business Tax Unit:

Phone

(406) 444-6900

Email

DORBusinessTaxes@mt.gov