Utah – Exemption for Short-Term Lodging Consumables

SALT Report 2455 – The Utah Department of Taxation issued a notice that discusses the sales and use tax exemption for purchases of short-term lodging consumables by hotels, motels and other businesses that provide short-term accommodations.

A short-term lodging consumable is tangible personal property that:

  • A hotel, motel or other similar business purchases to provide to a customer,
  • Is intended to be consumed by the customer,
  • Is included in the customer’s purchase price, and
  • Is not separately stated on an invoice, bill of sale, or other document

Short-term consumables that qualify for the exemption includes, but is not limited to beverages, a brush or comb, cosmetics, hair care products, lotion, magazines, makeup, meals, mouthwash, nail polish remover, newspapers, note pads, pens or pencils, razors, saline solution, sewing kits, shaving cream, shoe shine kits, shower caps, snack items, soap, toilet paper, a toothbrush, toothpaste, or other similar items.

However, property that is cleaned or washed to allow the property to be reused or a product that is transferred electronically is not considered a short-term lodging consumable, and therefore is not exempt.

The exemption is effective July 1, 2013.

For Further information

Utah State Legislature – Senate Bill 84, Laws 2013