Information Release

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