42.14.303    EXEMPT ACCOMMODATIONS AND ACCOMMODATIONS SALES

(1) The following accommodations are exempt from the lodging facility sales and use tax:

(a) An occupant at a health care facility as that term is defined in 50-5-101, MCA is not required to pay the lodging facility sales and use tax.

(b) A purchaser of accommodations at a dormitory is not required to pay the lodging facility sales and use tax when the:

(i) person is enrolled in a regular academic program or a program of continuing education; or

(ii) participant is 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

(iii) participant is in an educational program reserved exclusively for students of accredited educational institutions.

(c) A purchaser of accommodations at a nonprofit or religious organization that is primarily used by youth (under the age of 18) for camping is not required to pay the lodging sales and use tax.

(d) The purchaser 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 pay the tax. 

(2) The following accommodations sales are exempt from the lodging facility sales and use tax:

(a) accommodations that are rented for a period of 30 consecutive days or more. Nonconsecutive rental agreements may not be combined to calculate a longer rental period. Accommodations rental for a period of 30 or more continuous days must be documented by a lease, contract, or historical evidence of continuous rental.

(b) when the sales price is billed directly to the federal government and paid directly by the federal government. A purchaser who is individually billed and pays for accommodations, and who is subsequently reimbursed by the federal government, is not exempt from paying the lodging facility sales and use tax.

(c) when an enrolled member of a federally recognized Indian tribe stays in accommodations located within the exterior boundaries of the enrolled member's Indian reservation. The seller must record the individual's enrollment number on the record.

(d) when a foreign diplomat, entitled under international law or a bilateral treaty, presents to the seller a tax-exempt card issued by the U.S. State Department as follows:

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

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

(e) when accommodations are used for a purpose other than lodging, such as a meeting room. 

History: 15-1-201, 15-65-102, 15-68-801, MCA; IMP, 2-18-501, 15-65-101, 15-65-111, 15-68-101, 15-68-102, 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; AMD and TRANS, from ARM 42.14.103, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2022 MAR p. 248, Eff. 2/12/22.