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The Court of Appeals has confirmed that furnishings and amenities purchased for hotel guest rooms are subject to sales tax (or use tax). ( Mayflower Park Hotel, Inc. v. Dep't of Revenue, 123 Wn. App. 628, 98 P .3d 534 (2004)) .

The court noted that rather than selling these types of items separately, they are included in the total room charge. It agreed with decisions from other states that a hotel "uses or consumes" these items when it puts them in guest rooms.

The Department will continue to tax furnishings and amenities as it has done in the past (Washington Administrative Code 458-20-166).


"Furnishings" include:

alarm clock radios

armoires

ashtrays

baby cribs

bed bolts

bed frames

bedspreads

blankets

carpet

carpet pads

casters

chairs

desks

draperies

drapes

dressers

hangers

headboards

ice buckets

ironing boards

irons

lamp shades

luggage racks

mattresses

mirrors

pictures

pillows

signs

roll-a-ways

shower curtains

signage

sofas

standing lamps

table lamps

televisions

upholstery

wastebaskets


 

"Amenities" include:

bath mats

body lotion

conditioner

cotton balls

cotton-tip swabs

electric light bulbs

glassware

guest directories

guest keys

guest questionnaires

hairnets

hangers

ironing board pads

key folders

 

laundry bags

laundry slips

magazines

matches

mattress pads

notepads

paper coasters

pens

pillow cases

postcards

razors

robes

sewing kits

shampoo

sheets

shoe mitts

shower curtains

slippers

soap

stationery

tissue dispensers

tissue paper

toilet paper

toothbrushes

towels

tub mats

wash cloths

wastebasket liners


 

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