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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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March 23 (Saturday) 6:00 pm - April 23 (Tuesday) 8:00 pm
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We all are familiar with using a limited palette, but do you use one? Do you know how to use a
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We all are familiar with using a limited palette, but do you use one? Do you know how to use a limited palette to create different color combinations? Are you tired of carrying around 15-20 different tubes when you paint plein air? Have you ever wanted to create a certain “mood” in a painting but failed? Do you create a lot of mud? Do you struggle to achieve color harmony? All these problems are addressed in John’s workbook in clear and concise language!
Based on the bestselling “Limited Palatte, Unlimited Color” workbook written by John Pototschnik, the workshop is run by Maggie Shane and Annie McCoy, accomplished landscape (acrylic) and plein air (oil) artists,exhibitors at the Big Sky Artists’ Studio & Gallery and members of the Big Sky Artists Collective.
Each student will receive a copy of “Limited Palette, Unlimited Color” to keep and take home to continue your limited palette journey. We will show you how to use the color wheel and mix your own clean mixtures to successfully create a mood for your paintings.
Each day, we will create a different limited palette color chart and paint a version of a simple landscape using John’s directives. You will then be able to go home and paint more schemes using the book for guidance.
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Come join us at Cowboy Coffee as we celebrate a fun night of drinks, games, and meeting others within the community. This event is from 6-8 and all are welcome
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Come join us at Cowboy Coffee as we celebrate a fun night of drinks, games, and meeting others within the community. This event is from 6-8 and all are welcome to come, if you don’t know who to bring come alone this is a great mixer event! This is an event hosted by Big Sky OUT as we work to provide queer safe spaces throughout the community.
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(Sunday) 6:00 pm - 8:00 pm
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Cowboy Coffee
25 Town Center Ave. Big Sky, MT 59716