hmmm ... on an accountant's advice
i post noshows as other income, not sales and not lodging
i don't collect tax on it and i don't pay tax on it ... but i declare it as income.
i wonder if it varies by state or if it's the same everywhere. i do wonder if the accountant just gave what he thought the answer ought to be. he does the books for two inns near here.
since you collected the tax, pay the tax. but it would be great to have a definite answer. p.s. i used to work for the irs and if you asked ten of us the answer to a specific question, you'd get ten different answers. no joke! we had manuals 6 inches thick!.