Legislative Preview 2018 - Local option tax

A sales tax in Montana has been a political lightning rod for years, but more voices are pushing the idea of allowing cities and communities to adopt a local version in an effort to reduce property taxes.

Montana is one of only five states that does not impose a general or local sales tax and fast-growing communities fighting increasing housing costs and tourist destinations plan to argue they should allow local voters to decide whether to impose a community sales tax. It is an idea that has failed in recent state legislative sessions.

The only local version of a tax currently on the books is...