Lodging: Buying Goods for Resale

You can buy exempt some of the things you use to sell lodging, other services and property.

Nontaxable goods

You don’t have to pay tax on goods you place in lodging, such as:

  • Facial tissue, toilet tissue and disposable laundry bags
  • Soap, lotion, shampoo and conditioner
  • Disposable drinking glasses, disposable utensils, shoe-shine cloths and shower caps
  • Stationery, envelopes, notepads and matches

Note: The goods must be included in the lodging charge, to be directly consumed by the customer in such a way that it can’t be reused.

You must give your vendor a completed pdf Form ST-101 – Sales Tax Resale or Exemption Certificate, to buy these goods exempt.

Taxable goods

Pay tax on items that are any of the following:

  • Not included in the lodging charge
  • Not directly used by the customer
  • Not disposable