Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 65. LODGING FACILITY USE TAX

Part 1. General Provisions

Tax Rate

15-65-111. Tax rate. There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.

History: En. Sec. 2, Ch. 607, L. 1987; amd. Sec. 2, Ch. 484, L. 2021.