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MAYFLOWER PARK HOTEL, INC. v. STATE, DEPT. OF REVENUE

No. 30213-6-II.

98 P.3d 534 (2004)

MAYFLOWER PARK HOTEL, INC., Appellant, v. STATE of Washington, Department of Revenue, Respondent.

Court of Appeals of Washington, Division 2.

October 5, 2004.

Attorney(s) appearing for the Case

George C. Mastrodonato, Michael B. King, Lane, Powell, Spears, Lubersky LLP, Seattle, WA, for Appellant Mayflower Park Hotel, Inc.

Heidi A. Irvin, Attorney Generals Office/Revenue Div, Olympia, WA, for Respondent.

Stuart Alan Heller, Attorney at Law, Seattle, WA, for Amicus Curiae Wa. State Hotel & Lodging Assoc.

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 Amenities include lotion, coffee, hangers, sheets...

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