No. A free product included with a required purchase does not create a bundled transaction. A product is considered free of charge if the price of the required purchase does not change when the free product is included or excluded.

Example: A lawn service company provides free t-shirts to customers. The lawn service, a non-taxable service, is not a bundled transaction that is taxable just because free t-shirts were provided. The price of the lawn service is not reduced if the customers refuse the t-shirts.