Utah Hotel & Lodging Association
   

Removing sales tax on room amenities and complimentary continental breakfast:

Currently hotels are required to pay sales tax on shampoos, soaps and other amenities that are put into the commodity of the room and sold to the guest. Our position is that these amenities, as well as complimentary breakfast that is included in the purchase price, should be exempt from sales tax when purchased wholesale for resale. Rather we believe that the tax currently levied on the end user should be sufficient for these products. This would put hotels in a similar tax treatment as most other industries that engage in wholesale purchase for retail sale.