 It also applies to "luxuries"- defined by law as any item item normally sold to the public or to transient visitors or tourists that does not include food purchased unprepared or unserved, medicine, medical supplies and services, appliances, hardware supplies and tools, or any necessities of life.Approximately 12.2 million non-residents visited Montana in 2018, and the population was estimated to be 1.06 million.This extremely disproportionate ratio of residents paying taxes vs. non-residents using state funded services and infrastructure makes Montana's resort tax crucial in order to safely maintain heavily used roads and highways, as well as protect and preserve state parks.