Montana Department of Revenue
What is a tourist tax?
§A narrowly focused tax on specific items that non-resident tourists purchase, resulting in tourists paying a high percentage of the tax. 
§Montanans would also pay a portion of the tourist tax when they buy taxable items. 
•The tax Montanans would pay under a tourist tax would be more than offset by the savings from the 10% income tax reduction.
§Generally, Montana has the lowest taxes on tourists in the region.