- Sales tax in the Mountain Region is complex due to state-level regulations, local mandates, and emerging digital tax policies
- Home rule authorities allow cities or counties to set their own sales tax regulations, leading to variations in tax rates, exemptions, and filing requirements
- Colorado has the highest number of home rule jurisdictions in the region, with nearly 70 cities having individual sales tax requirements
- Montana does not have a statewide sales tax but allows certain localities to implement local-option sales taxes on items like lodging or prepared food
- Idaho resort cities may have a local sales tax in addition to the state sales tax, decided by the voters in the community affected
- Montana offers a more simplified approach with no state-level sales tax, but local-option resort taxes may apply to certain businesses such as hotels, restaurants, and ski resorts.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
