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
Generally, Montana has the lowest taxes on tourists in