Are items included in the definition of sales price distinct and identifiable products?


No. The items included in the definition of sales price are not distinct and identifiable products and do not create bundled transactions.

Example 1: A computer is purchased by and installed in a school for educational purposes. The computer is a tax-free purchase of tangible personal property, but service costs for installation are included in the definition of “sales price.” The computer and the service costs for installation are not two, distinct and identifiable products. The purchase and installation of the computer will not be subject to sales tax because educational equipment is exempt. The service costs for installation of that computer are included in the definition of sales price and will receive the tax treatment of the exempt computer.

Example 2: Sales price includes delivery charges whether separately itemized or not. The retail sale of a product and delivery of that product for a single price is not considered a bundled transaction because delivery charges are included in the sales price of the product.


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