What is the general rule for bundled transactions?


If any product in a bundled transaction is subject to sales or use tax, sales or use tax is owed on the bundled transaction and is calculated based on the sales price of the entire bundle.

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. Sales tax is owed on the $50 sale price even though the fruit sold by itself would be non-taxable food for home consumption.