This is an obsolete version of the rule. Please click on the rule number to view the current version.


(1) An owner or operator of a facility or campground shall not collect the tax for lodging if the lodging facilities are rented to the user for a period of 30 consecutive days or more.  Rental agreements cannot be combined for the purpose of determining the length of the rental period.  Intention to rent for a period of 30 or more continuous days is documented by a lease, contract, or historical evidence of continuous rental.

(2) An owner or operator of a health facility shall not collect the tax.

(3) Lodging facility use tax for lodging facilities at dormitories furnished to the following are exempt:

(a) Persons enrolled in a regular academic program or a program of continuing education; or

(b) Participants in an education program to improve the work of the educational institution by developing the professional knowledge and skills of the employees of the institution hosting the program; or

(c) Participants in an educational program reserved exclusively for students of accredited educational institutions.

(4) An owner or operator of a hotel, motel, hostel, public lodginghouse, or bed and breakfast facility whose average daily accommodation charge is less than 60% of the allowable state reimbursement for the standard cost of in state lodging per day is not required to collect the tax.

(5) An owner or operator of a youth camp primarily used by youth (under the age of 18) for camping shall not collect the tax.

(6) An accommodation charge for lodging furnished federal government entities is exempt from the tax if and only if the accommodation charge is billed and directly paid by the governmental entity.

(7) Enrolled members of a federally recognized Indian tribe, who stay in a facility located within the exterior boundaries of the enrolled member's Indian reservation, are exempt from the tax.  The owner or operator must record the individual's enrollment number on the record of the accommodation charge.

(8) Foreign diplomats, entitled under international law or a bilateral treaty, are exempt from the lodging facility tax upon showing of a tax-exempt card issued by the U.S. state department as follows:

(a) a blue stripe at the bottom indicates the bearer is entitled to full tax exemption; and

(b) a yellow stripe indicates there is some type of restriction on the full tax exemption, which will be indicated in the yellow stripe area.

(9) An owner or operator of a camping area which is temporarily located pursuant to a permit issued by an agency of the U.S. government is not required to collect the tax.

History: Sec. 15-65-102, MCA; IMP, Sec. 2-18-501, 15-65-101, and 15-65-111, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1998 MAR p. 182, Eff. 1/16/98; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 671, Eff. 4/11/03.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security