Montana Statewide Lodging Tax on Short-Term Rentals

Under Title 15, Chapter 65 and Chapter 68 of the Montana Code Annotated, accommodations rented for fewer than 30 days are subject to an 8% combined state lodging tax (4% lodging facility use tax plus 4% sales tax on accommodations). All operators, including individual short-term rental hosts using platforms like Airbnb or Vrbo, must register with the Montana Department of Revenue and obtain a seller's permit. Marketplace facilitators may collect on the host's behalf, but registration is still required. Returns are filed quarterly. The tax applies uniformly across Montana and cannot be waived by local governments.

Failure to register, collect, or remit lodging taxes results in penalties, interest, and potential revocation of the seller's permit by the Montana Department of Revenue.