Montana Lodging and Hospitality Association
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Lodging Tax / Audits / Code


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? 
​
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
Copyright Montana Lodging & Hospitality Association.  All Rights Reserved.
PO Box 1272  |  Helena, MT 59624
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  • Home
  • Membership
    • Join Now
    • Member Benefits
    • Sales & Marketing Council
    • Employee Discount Program
    • Member/Allied Directory
  • Advocacy
    • Legislative
    • Voices of Montana Tourism
    • AHLA
  • Resources
    • Lodging Resources >
      • Smith Travel Report
      • Lodging Tax / Audits / Code
      • GSA
      • Alcoholic Beverage Control-MT
    • Tourism Resources >
      • TBID Resources
      • Institute for Tourism & Recreation Research
    • Education >
      • MSU Hospitality Management Program
      • No Room For Trafficking Program
  • Events/Information
    • MLHA Annual Conference & Trade Show
    • Sales & Marketing Spring Retreat
    • MLHA e-Bulletins & Newsletters
  • Classifieds
    • Job Board
    • For Sale
  • About Us
    • Board of Directors
    • Contact
  • Member Login