The Texas Department of Revenue has issued a decision regarding the purchase of in-room amenities by hotels. A group of Texas hotels protested an audit that found that amenities such as soap, shampoo and notepads were subject to sales tax when purchased by the hotels. The hotels believed that they should be eligible for a sale for resale exemption on the purchase of these goods. The Department found that the hotels do not normally sell these items in the normal course of business and instead purchase the items to provide to their guests as a convenience. This use does not meet the requirements of the exemption. Therefore, the hotels must pay the sales tax on these items at time of purchase. (Decision, Hearing Nos. 42,388, 43,576, 44,189, 44,512, 44,608, 44,609, 44,610, 45,381, 45,781, 45,782, 45,783, Texas Comptroller of Public Accounts, July 26, 2006, received December 2006)