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 
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
Examples
- Cleaning supplies
- Garbage can liners
- Not disposable
Examples
- Bath towels, bath mats, linens and bedding
- Glassware, silverware and china
- Furniture and fixtures
- Bibles, books, magazines and directories
- Any items available to the general public