The dominant gambling tax is the Video Gambling Machine Tax, levied on net machine income (wagers minus payouts) rather than gross handle or turnover, at a statutory rate confirmed by Montana Legislative Services research.
Jurisdictions › Montana › Tax
Montana · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · AI-generated · Back to full Montana report →
Key section parameters
| Jurisdiction | Montana (US-MT) |
|---|---|
| Regulator | Montana Department of Justice — Gambling Control Division & Montana Lottery |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
The dominant gambling tax is the Video Gambling Machine Tax, levied on net machine income (wagers minus payouts) rather than gross handle or turnover, at a statutory rate confirmed by Montana Legislative Services research.