What is a bundled transaction?

A bundled transaction occurs when two or more distinct and identifiable products are sold at retail for one, non-itemized price. The term “products” can mean tangible personal property, services or digital products.

Example 1: A decorative ceramic bowl is sold with fresh fruit placed inside. These two items are sold for $50. The bowl and fruit are a bundled transaction because they are two distinct objects sold for on non-itemized price.

Example 2: A florist sells a vase, ribbon and fresh cut flowers to a customer for $20, $5 and $30 respectively. Each product is separately itemized on an invoice that totals $55. This is not a bundled transaction because there is not one non-itemized price for the vase, ribbon and flowers.