ST 1989-04 - Telephone Charges by Hotels and Motels -
January 1989
Many hotels and motels purchase telephone systems and install
them as part of the standard equipment in rooms rented to
transient quests. They bill the transient guest an amount for
the use of the room plus a flat amount (separately itemized)
for the convenience of having a phone in their room. This
telephone equipment charge applies whether or not the guest
makes calls.
It is the position of the Department that the flat charge
made for having a telephone in the room is part of the room
rental price and is subject to the sales tax whether or not
such charge is separately stated.
Charges for telephone calls (local and/or long distance),
billed to the transient guest as a separate charge are not
part of the room rental price and are not subject to the
sales tax. The hotel/motel is the consumer of the
telecommunication service and is liable for any sales tax
due.
If you have any questions regarding this matter, you should
call us at 1-888-405-4039.
OHIO RELAY SERVICES FOR
THE HEARING OR SPEECH IMPAIRED
Phone: 1-800-750-0750