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Big Sky's sales tax: what's 3 percent?
Published
12 years agoon
Posted By
AdminBy Amy Smit
Big Sky Resort tax staff
During a recent visit to upstate
New York, I was shocked to see an 8
percent sales tax rate on my receipt.
I decided to investigate how Big
Sky’s 3 percent resort tax compares
to tax rates nationwide.
Montana doesn’t have a statewide
sales tax, but has approved eight
localities to collect what’s known as
a resort tax.
As one of these designated resort
areas, Big Sky collects a 3 percent
resort tax on some goods and services.
Under Montana code, medical
supplies, appliances, hardware, and
items deemed the “necessities of
life” are exempt from the tax. The
resort tax is imposed to assist our
community with high tourist traffic
and a low population. Without
it, residents would bear the brunt
of the cost of local infrastructure,
tourism development and emergency
services.
Sales tax rates vary greatly across
the U.S. Most states collect a state
tax, and 33 of them allow localoption
sales taxes, or LOSTs. These
sales taxes are applied and collected
at the state or county level, and
charged in addition to the state tax
rate. For comparison purposes, I
used the weighted average local tax
rate published by the Tax Foundation,
a non-partisan non-profit
research institute set up to educate
taxpayers on tax policy.
Of the 50 states, five don’t impose
a state sales tax: Montana, Alaska,
Delaware, New Hampshire and
Oregon. Among those, only Alaska
and Montana allow local option
taxes. In Alaska, the weighted
average is 1.1 percent (although
Juneau’s city sales tax is 5 percent).
Montana’s resort tax is limited to
3 percent; only Whitefish collects
less, at 2 percent.
California has the highest state
rate, at 7.25 percent, down one
point from 8.25 percent on July 1,
2011. Tennessee tops the nation for
combined tax rates, with a 7 percent
state tax and 2.44 percent average
local tax. That is a combined rate
of 9.44 percent. Colorado has the
lowest sales tax rate, at 2.9 percent;
however, its average local rate is
4.08 percent, for a combined rate of
6.98 percent.
Most states allow exemptions on
the purchases of unprepared food
and medications. Those that do tax
food purchases often have rebate or
credit programs in place to compensate
low-income households.
Arkansas, Illinois, Missouri, Tennessee,
Utah, Virginia, and West
Virginia tax food at a lower rate.
In 2011, 17 states planned sales tax
holidays, during which times customers
are exempt from state sales
tax on certain items. These generally
last for three days, and change
from year to year.
Comparison of sales tax rates is
complicated because of the vast
number of local option taxes. At 3
percent, Big Sky’s overall tax rate is
lower than most sales taxes in the
nation. Resort tax is not collected
on food or other “necessities of
life,” and is invested directly into
the community, so Big Sky reaps
the benefits of the resort tax on a
daily basis.
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My Barking Dog is a nightmare comedy
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My Barking Dog is a nightmare comedy that tells the story of Toby and Melinda, two lonely people whose lives are forever changed the night they encounter a starving coyote at their apartment building. Over time they grow to expect him, leaving ritual offerings to entice the coyote every night. Toby and Melinda forge a connection over this visitor and share curiosity and concern about his presence in the city. The coyote expands their world–until, one night, their world is shattered. Their lives are pushed suddenly into uncharted territory, sending them on a surreal odyssey that changes their city–and the world–forever.
Directed by LX Miller. Starring Max Schneider and Denise Hergett
Verge Theater is continuing their mission to provide accessible theater to our community. Tickets for My Barking Dog are Pay What You Wish with a suggested price of $35. Audience members are offered the opportunity to select the price point that is comfortable for them when purchasing tickets.
My Barking Dog runs March 15-17, 22-24, 28-30
Performances on Thursdays, Fridays, and Saturdays begin at 7:00 p.m., with Sunday matinees offered at 3:00 p.m.
Suitable for ages 16 . No animals are harmed in the staging of this production.
Tickets are available online at www.vergetheater.com
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15 (Friday) 7:00 pm - 30 (Saturday) 8:30 pm
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Saturday, March 23rd 6:00-8:00pm We will combine the heart-opening powers of cacao with the transcendental powers of breathwork and sound. Together, these practices will give us the opportunity for a deep
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Saturday, March 23rd 6:00-8:00pm
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March 23 (Saturday) 6:00 pm - April 23 (Tuesday) 8:00 pm
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Santosha Wellness Center
169 Snowy Mountain Circle
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Thursday of the Lord’s Supper Mass St. Joseph Catholic Mission
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Thursday of the Lord’s Supper Mass
St. Joseph Catholic Mission
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