Are non-reusable items furnished to guests in hotels and motels, taxable?
The non-reusable items of tangible personal property furnished in hotels and motels are not subject to sales tax. Non-reusable items include (but are not limited to) soap, shampoo, tissue, other toiletries, food, or confectionery items. The non-reusable items must be furnished to guests in their rooms without charge.
- Is there anything that guests need to bring, such as food preparation items, dishes, toiletries, or bedding/linens that are not furnished with the rental?
- Where are local lodging places (hotels, motels, etc.) for visitors and guests?
- Are non-reusable items furnished to guests in hotels and motels, taxable?