Montana is a state in the U.S. Northwest. Montana has several nicknames, although none are official, including "Big Sky Country" and "The Treasure State" and slogans including "Land of the Shining Mountains" and more recently "The Last Best Place".
Montana is the fourth largest in the region, the least populous 8th, and the densely populated third-least of the 50 states in the United States. There are several mountain ranges in the western half of Montana. Smaller ranges of islands are located all over the world. In all, the Rocky Mountains are composed of 77 designated ranges. Eastern prairie plains and badlands define the eastern half of Montana. Montana is bordered to the west by Utah, to the south by Wyoming, to the east by North Dakota and South Dakota, and to the north by the British Columbia, Alberta and Saskatchewan provinces of Canada.
Tourism is the fastest growing sector of the economy. Glacier National Park, Yellowstone National Park, Beartooth Highway, Flathead Lake, Big Sky Resort, and other attractions are visited by nearly 13 million tourists annually.
Montana is one of the nine Mountain States in the north of the Western United States region. It borders eastward with North Dakota and South Dakota. To the south is Montana, to the west and southwest is Utah, and to the north are three provinces of Canada, British Columbia, Alberta, and Saskatchewan.
The Great Northern Railroad (GNR) tracks reached eastern Montana in 1887 and when they reached the northern Rocky Mountains in 1890, the GNR became a major tourism promoter in the Glacier National Park area. On January 6, 1893, at Scenic, Washington, the transcontinental GNR was completed.
In the 1980s, the absence of a sales tax was economically detrimental to communities linked to the state tourism industry, as residents ' revenue from income and property taxes were vastly insignificant in terms of paying for the impact of non-residential travel, especially road repairs. The Montana Legislature passed a law in 1985 requiring towns with less than 5,500 people and unincorporated areas with less than 2,500 to charge a resort tax if more than 50% of the community's revenue came from tourism. The resort tax is a sales tax that refers to hotels, motels and other lodging and camping facilities; cafes, fast food stores and other restaurants; taverns, pubs, night clubs, lounges or other alcohol-serving public establishments; as well as destination ski resorts or other recreational facilities. It also refers to "luxuries"-defined by law as any product usually sold to the public or to temporary visitors or tourists not including food purchased unprepared or unprepared, medication, medical supplies and services, equipment, hardware supplies and tools, or any necessities of life. In 2018, nearly 12.2 million non-residents visited Montana, with an estimated population of 1.06 million. The extremely disproportionate ratio of tax-paying residents versus non-residents using state-funded services and infrastructure makes Montana's resort tax vital to keeping heavily used roads and highways secure, as well as maintaining and improving state-owned parks.Read: Montana Wikipedia Page