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Rapid development of IT and communication technologies resulted in the “Smart” concept, which of late has become quite popular. The smart concept signifies the integration of organizational networks and smart features that enrich the ecosystem, facilitate daily activities for all stakeholders, and for automatization. Smart concept was discussed as a complicated technological infrastructure in urban areas intended to promote economic, social and environmental welfare. The latest technological developments gave rise to the concepts of smart planet, smart city and smart destination that have become important in recent years. Technological innovations have had a big influence on the development of the tourism industry. Smart concept is conceptualized as smart tourism for tourism sector. Smart Tourism generally has a positive effect on the rapid change of information and technology and on the tourism sector, tourism activities and increase in customer satisfaction. In this chapter, the concept of Smart and its smart technologies are explained and information about its reflections on the tourism sector and smart tourism destinations are discussed.