---
type: "Bill"
title: "Revise lodging facility use tax and sales tax on lodging and rental cars"
description: "Revise lodging facility use tax and sales tax on lodging and rental cars"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "SB 52"
citation: "Montana SB 52 (2021)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Sales"]
status: "enacted"
primary_sponsors: ["Jason W Ellsworth"]
version_count: 4
action_count: 55
vote_count: 8
first_action: "2020-09-11"
last_action: "2021-05-12"
source: "openstates"
source_identifier: "ocd-bill/d271ed14-28cb-47d7-934a-a67d037fc500"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=52&P_BLTP_BILL_TYP_CD=SB&Z_ACTION=Find&P_SESS=20211"
source_hash: "1657f9a2ee53d46a57bbd0435b4c6a1107811f3cc9d872208231b403b65651b3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 52 (2021) — Revise lodging facility use tax and sales tax on lodging and rental cars

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB0052_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0052_1.pdf)
2. **SB0052_2.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0052_2.pdf)
3. **SB0052_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0052_X.pdf)
4. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/SB0052.pdf)

## Votes

- Do Pass — **46–3** (pass) · upper
- BE CONCURRED IN — **22–2** (pass) · lower
- Do Concur — **84–16** (pass) · lower
- DO PASS — **17–1** (pass) · upper
- Do Pass — **45–5** (pass) · upper
- BE CONCURRED IN — **18–0** (pass) · lower
- DO PASS AS AMENDED — **9–2** (pass) · upper
- Do Concur — **85–14** (pass) · lower

## Sponsors

- Jason W Ellsworth — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-09-11** Draft Request Received
- **2020-11-13** Draft in Legal Review
- **2020-11-14** Draft in Edit
- **2020-11-27** Draft to Drafter - Edit Review
- **2020-11-30** Draft in Input/Proofing
- **2020-12-09** Draft in Final Drafter Review
- **2020-12-09** Bill Draft Text Available Electronically
- **2020-12-09** Executive Director Review
- **2020-12-09** Draft in Assembly
- **2020-12-15** Introduced Bill Text Available Electronically
- **2020-12-15** Introduced `introduction`
- **2020-12-23** Referred to Committee - (S) Taxation `referral-committee`
- **2020-12-23** Fiscal Note Requested
- **2021-01-04** First Reading `reading-1`
- **2021-01-11** Fiscal Note Received
- **2021-01-13** Fiscal Note Printed
- **2021-01-26** Hearing - (S) Taxation
- **2021-01-28** Amendments Available
- **2021-01-29** Committee Executive Action--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2021-02-01** Committee Report--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2021-02-01** Revised Fiscal Note Requested
- **2021-02-04** Revised Fiscal Note Received
- **2021-02-05** Revised Fiscal Note Signed
- **2021-02-05** Revised Fiscal Note Printed
- **2021-02-08** Scheduled for 2nd Reading
- **2021-02-08** 2nd Reading Passed `reading-2`
- **2021-02-08** Rereferred to Committee - (S) Finance and Claims `referral-committee`
- **2021-02-11** Hearing - (S) Finance and Claims
- **2021-02-16** Committee Executive Action--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-02-17** Committee Report--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-02-18** Scheduled for 3rd Reading
- **2021-02-18** 3rd Reading Passed `passage, reading-3`
- **2021-02-18** Transmitted to House
- **2021-02-22** Referred to Committee - (H) Taxation `referral-committee`
- **2021-02-22** First Reading `reading-1`
- **2021-03-09** Hearing - (H) Taxation
- **2021-03-11** Committee Executive Action--Bill Concurred - (H) Taxation
- **2021-03-11** Committee Report--Bill Concurred - (H) Taxation
- **2021-03-16** Scheduled for 2nd Reading
- **2021-03-16** 2nd Reading Concurred `reading-2`
- **2021-03-16** Rereferred to Committee - (H) Appropriations `referral-committee`
- **2021-03-17** Hearing - (H) Appropriations
- **2021-03-17** Committee Executive Action--Bill Concurred - (H) Appropriations
- **2021-03-18** Committee Report--Bill Concurred - (H) Appropriations
- **2021-03-19** Scheduled for 3rd Reading
- **2021-03-19** 3rd Reading Concurred `passage, reading-3`
- **2021-03-19** Returned to Senate
- **2021-03-22** Sent to Enrolling
- **2021-03-23** Returned from Enrolling
- **2021-03-23** Printed - Enrolled Version Available
- **2021-05-04** Signed by President
- **2021-05-04** Signed by Speaker
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-12** Signed by Governor `executive-signature`
- **2021-05-12** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d271ed14-28cb-47d7-934a-a67d037fc500`. Confidence: reported (aggregated from official Montana legislature records).