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
|
Learn more about taxes for the Lodging industry. Watch our online Lodging Workshop.
