Resort areas
Ten designated resort areas add a local resort tax of 3% on lodging, meals, drinks, recreation, and luxuries sold there.
- Red Lodge, Virginia City, West Yellowstone, Whitefish, Big Sky, Cooke City, Craig, Gardiner, St. Regis, and Wolf Creek each levy the resort tax at 3%, the maximum rate the law allows.
- The tax applies to hotels and other lodging, restaurants and other food service, bars, and destination ski or recreational facilities, plus luxuries sold in the resort area. The Department of Revenue does not administer it.
- Lodging accommodations, in resort areas and across the state, also collect the combined 8% lodging facility sales and use tax: a 4% sales tax and a 4% use tax.