You might just answer "no". That's not a lie: you don't need to, IMO.
Disclaimer: I am not an accountant. And I pretty much despise Holiday Inns.
I'll answer I don't know. I think it is an 'implied' sales tax relabeled a use tax so the state can collect it. Some states have to collect sales tax online because of state laws, not here in MI yet, not for the lack of trying. But my thinking on my original post #38 was that the feds will FIND A WAY to tax everything on the Internet from emails to basket-weaving supplies. Just like they have imposed themselves in the phone industry as this thread points out.