Legal Opinion
Mayflower Park Hotel, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided October 5, 2004No. 30213-6-IIPublishedCited by 4 opinions
1Opinion of the Court
Morgan, A.C.J.
The question in this case is whether, when a hotel buys furnishings or amenities for its guests to use, it is engaging in a “retail sale” for which it must pay sales tax. The answer is yes.
The Mayflower Park Hotel purchases furnishings and amenities that it then puts in its rooms for its guests to use. Furnishings include alarm clocks, sofas, lamps, and tables.1 *630Amenities include lotion, coffee, hangers, sheets, shampoo, washcloths, postcards, and Q-tips.2 Rather than selling such items separately, Mayflower incorporates their cost into the rate it charges for each room.
After…
2Cases cited13 opinions
- Green River Community College v. Higher Education Personnel BoardWashington Supreme Court · 1980
- Washington Federation of State Employees v. State Personnel BoardCourt of Appeals of Washington · 1989
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- Theo B. Robertson Products Co. v. NudelmanIllinois Supreme Court · 1945
- Edelman v. StateCourt of Appeals of Washington · 2003
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Activate, Inc. v. Department of RevenueCourt of Appeals of Washington · 2009
- Activate v. Washington State Dept. of Rev.Court of Appeals of Washington · 2009
- TESORO REFINING v. Dept. of RevenueCourt of Appeals of Washington · 2006
- Tesoro Refining & Marketing Co. v. Department of RevenueCourt of Appeals of Washington · 2006