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Lodging Tax Requirements for Tourist & Vacation Home Rentals


Renting a room, apartment, or home on a short-term basis (less than 30 days) has increased with the emergence of websites that connect owners and users such as Airbnb, VRBO and Craig's List. The owner renting out short-term lodging in Montana must obtain a sales and use tax permit from the Montana Department of Revenue. The combined 7 % lodging facility and accommodations sales taxes must be collected by the owner from the guest or user of the facility. The owner must file a return with the department to report all lodging activity and remit the tax to the state. If tax is not collected from the guest or user, the owner renting the lodging is liable for the tax, including interest and penalties.


To register for the sales and use tax permit, fill out the general registration (GenReg) form. To access the form, visit, click on 'forms,' 'lodging facility,' and 'general registration'. You can also find the department's lodging tax guide.

This article is courtesy of the Montana Dept. of Revenue

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