Lodging Tax / Audits / Code

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Helpful Links / Information

Clarification of Who is Ultimately Responsible for Collection of the Lodging Facility Use Tax -
MT Dept. of Revenue Memorandum
The Montana Department of Revenue released a Memorandum on Senate Bill 52, passed in 2021, which includes changes to the seller of accommodations and who is ultimately responsible for the collection and payment of the Lodging Facility Use Tax and Sales Tax.

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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Other helpful links:

• Lodging Facility Sales & Use Tax Guide - Revised Dec. 2022
• SmartTax Vendor Guide
• How To Survive a Lodging Tax Audit

Montana Code Annotated - 2023
TITLE 70. PROPERTY
CHAPTER 6. BAILMENT -- DEPOSIT
Part 5. Innkeepers