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Montana Tax Information

  • The state does not have a sales tax; instead it assesses a lodging sales tax for hotel stay.
  • Individually billed accounts (IBA) are not exempt from the lodging sales tax.
  • Centrally billed accounts (CBA) are exempt from the lodging sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Laws, Regulations, Policies

Point of Contact

Updated May 29, 2025

Return to State Tax Forms

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