Taxation
Texas Court of Appeals Finds Resale Exemption Applicable to Purchases of Hotel Consumables
On April 11, 2013, the Texas Court of Appeals reversed the district court's decision and held that items placed in hotel rooms for use by hotel guests such as soap, shampoo, conditioner, mouthwash, shower caps, pens, and notepads may be purchased exempt from sales tax under the resale exemption. DTWC Corp. v. Combs, No. 03-10-00801-CV (Tex. Ct. App. April 11, 2013).