Furnishings and amenities purchased for hotel guest rooms are subject to sales tax (or use tax). RCW 82.08.020, 82.04.050; WAC 458-20-166 (See Mayflower Park Hotel, Inc. v. Dep't of Revenue, 123 Wn. App. 628, 98 P .3d 534 (2004)) .
"Furnishings" may 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" may 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