Lodging Tax / Audits / Code

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Lodging Sales Tax Increase
Governor Steve Bullock signed Lodging Tax Increase Senate Bill 338 into law on May 10, 2019.  This means any lodging use occurring on or after January 1, 2020 must be charged 8% lodging taxes (4% lodging facility use tax and 4% lodging sales tax), even if the sale occurred before January 1, 2020.

​Please click here for the letter sent out by the Department of Revenue.

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Helpful Links / Information

Overview of Lodging Taxes
If you have questions that are not answered by the above link, please call the Department of Revenue at 406-444-6900.  The website also includes a downloadable Lodging Facility Tax Guide.  

Commonly asked questions answered in the Guide:

• Is my property / business exempt from collecting the tax? 
• How do I register? 
• Who is exempt from paying the tax? 

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Surviving a Lodging Tax Audit

Other helpful links in addition to the Department of Revenue link above:

• How do I know if a guest is exempt from paying the Montana Lodging Sales and Use Tax?
• SmartTax: Quick Reference for Vendors
• Audits of Lodging Facilities by the Department of Revenue
  This presentation by Jim McKeon of the Department of Revenue explains the audit process. This presentation was given at the MLHA general membership meeting in Missoula on October 24, 2012.

Montana Code Annotated - 2019
TITLE 70. PROPERTY
CHAPTER 6. BAILMENT -- DEPOSIT
Part 5. Innkeepers