Article - How to Determine Hotel Linens Stock Using a Wholesale Linen PAR Calculator - Hotels and vacation rental properties purchase hotel linens wholesale. The type of bulk towels and sheets required depends on the rooms and amenities of the hotel. Factors to consider include the number of king, queen, full, and twin beds. Whether the hotel uses two flat sheets or a flat and fitted. The number of bathrooms, and the number of towels you provide per guest. Does the hotel offer makeup removal washcloths? Is there a pool, gym, spa, or salon. Our hospitality linen PAR calculator is an excellent tool for guest linen planning.