Sales – Fees and Other Charges


Fees and other charges by lodging facilities are taxable unless an exemption applies. See below for examples. 

Taxable Charges

Admissions and fees for recreational areas and facilities

For more information, see Admissions and Amusement Devices.

  • Campgrounds
  • Golf courses
  • Mini golf courses
  • Picnic grounds
  • Playgrounds
  • Tennis courts
  • Health clubs
  • Swimming beaches and pools
Copy ChargesCharges for copies are taxable, including copies from coin-operated machines.
Equipment Rentals

Charges to rent equipment billed separately from a nontaxable meeting room. Examples include:

  • Audio-visual equipment
  • Computers
  • decorations
  • Tables and chairs
Fax chargesCharges to send a fax are taxable.

Food and beverage sales 

For more information, see Eating Establishments.

  • Restaurant
  • Bar
  • Room service
  • Catering charges

Parking services

For more information, see the Parking Service Providers

Parking fees are taxable, including:

  • “honor box” systems
  • Valet parking
  • Car washing services
Recreational equipment rentals

Charges to rent:

  • Athletic equipment
  • Boats and pontoons
  • Canoes
  • Paddle boats

Coin-operated entertainment and amusement devices 

For more information, see Vending and Other Coin-Operated Devices.

The use of all entertainment and amusement devices is taxable. Examples include:

  • Batting cages
  • Cranes
  • Foosball and pool tables
  • Jukeboxes
  • Photo or video booths
  • Video and pinball games
  • Rides

Vending machines

For more information, see Vending and Other Coin-Operated Devices.

The only taxable food sold through vending machines or honor boxes is prepared food, soft drinks, candy, and dietary supplements. 

Gift Shop Sales

Gift shop sales are taxable, except for food, clothing, and drugs. For examples, see the table below.

Dietary supplementsDrinks that contain 50 percent or more juice
Grooming and hygiene productsGrocery items
Magazines and periodicalsNewspapers and tabloids
Soft drinksOver-the-counter drugs

No-Show Charges

No-show charges – for when a room was held for a customer who neither arrived nor canceled the reservation – are taxable because a sale was made.

Miscellaneous Charges

The following charges may or may not be taxable depending on the type of transaction involved. See the specific charge type for specific details.