Montana Tax Appeal Board


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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.

  • Boyne USA, Inc. v. Department of Revenue, SPT-2018-24
    • The taxpayer appealed the decision of the Montana Tax Appeal Board to the Fifth Judicial District, Madison County, on November 19, 2019, under Cause No. DV-19-2019-48. The MTAB record was sent to the district court on June 18, 2020. By order dated March 25, 2020, the district court affirmed in part and reversed in part the Board's decision. The district court affirmed MTAB's finding that the Resort Services Fee is subject to Sales Tax and that Boyne's forfeited deposits are not subject to lodging tax. The district court reversed MTAB's finding that the Resort Services Fee is subject to the Facility Use Tax. 
  • Skalkaho Lodge v. Department of Revenue, MT-2000-2
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