Big Sky Resort Area District

The Resort Tax is a 3% sales tax passed in 1992 to improve the community of Big Sky, Montana.

Since its inception, the money raised from the tax has played a significant role in the funding of services and programs including tourism development, infrastructure facilities, post office services, ambulance and emergency services, public transportation systems, parks and trails, community library, and other services that provide for the public health, safety and welfare within the Big Sky Resort Area District.