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Topic - Taxation

Taxation

AAHOA, ORLA Monitor Proposed Use of Hotel Tax Revenue by City of Salem, OR

The City of Salem, OR, has found an alternate solution to its initial plan to use transient lodging tax dollars for library funding gaps. Instead, it will use funds from the American Rescue Plan Act. AAHOA (Asian American Hotel Owners Association) and ORLA (Oregon Restaurant & Lodging Association) proactively watch attempts from local municipalities to use protected lodging tax dollars for purposes other than tourism.




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).