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Journal of State Taxation: Bundled Transactions: An Updated Analysis of Streamlined Sales Tax Law

 

Published:

Volume 42, Issue 1 | Winter 2023
Journal of State Taxation
 
Articles

William D. Schenkelberg, Joseph A. Pickart, Smitha Chintamaneni, and Anthony Anzelmo analyze the various components of the definition of “bundled transaction,” utilizing court decisions and agency guidance promulgated in Streamlined member states since the adoption of the uniform definition.

As the law around “bundled transactions” has evolved, sometimes in ways
that are not entirely consistent, one thing is certain—when a retailer combines
more than one product but charges a single price, applying the proper sales tax
can be troublesome, especially where the taxability of the individual products
varies. Well, on that subject, perhaps there is a second certainty—a retailer
selling in multiple states faces an even more daunting task of complying with
the myriad of differing rules and rates involved when it engages in the sale of
“bundled transactions.”

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Reprinted with permission.