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Statewide lodging tax figures cited to the state revenue department.
Montana charges a combined 8% lodging facility sales and use tax, made up of a 4% use tax and a 4% sales tax. The tax applies to the total amount paid by the purchaser for the accommodations.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Montana charges a combined 8% lodging facility sales and use tax, made up of a 4% use tax and a 4% sales tax. The tax applies to the total amount paid by the purchaser for the accommodations. Montana Department of Revenue, Lodging Facility Sales and Use Tax. As of 2026-10-09. |
Rates are from the Montana revenue department, retrieved 2026-10-09. Primary sources: https://revenue.mt.gov/taxes/miscellaneous/lodging-facility.
Montana charges a combined 8% lodging facility sales and use tax, made up of a 4% use tax and a 4% sales tax. The tax applies to the total amount paid by the purchaser for the accommodations. Source: Montana Department of Revenue, Lodging Facility Sales and Use Tax, https://revenue.mt.gov/taxes/miscellaneous/lodging-facility, as of 2026-10-09.
Estimates for planning; not tax/legal advice.