Indiana § 6-2.5-1-11.5 "Bundled transaction"

Indiana Statutes

§ 6-2.5-1-11.5 — "Bundled transaction"

Indiana § 6-2.5-1-11.5

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

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Bluebook

Ind. Code § 6-2.5-1-11.5 (2026).

Text

5.

(a)This section applies to retail transactions occurring after December 31, 2007.

(b)"Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are:

(1)distinct;

(2)identifiable; and

(3)sold for one (1) nonitemized price.

(c)The term does not include a retail sale in which the sales price of a product varies, or is negotiable, based on other products that the purchaser selects for inclusion in the transaction.

(d)The term does not include a retail sale that:

(1)is comprised of:

(A)a service that is the true object of the transaction; and

(B)tangible personal property that:

(i)is essential to the use of the service; and

(ii)is provided exclusively in connection with the service;

(2)includes both taxable and

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5. (a) This section applies to retail
transactions occurring after December 31, 2007.
(b) "Bundled transaction" means a retail sale of two (2) or more
products, except real property and services to real property, that are:
(1) distinct;
(2) identifiable; and
(3) sold for one (1) nonitemized price.
(c) The term does not include a retail sale in which the sales price
of a product varies, or is negotiable, based on other products that the
purchaser selects for inclusion in the transaction.
(d) The term does not include a retail sale that:
(1) is comprised of:
(A) a service that is the true object of the transaction; and
(B) tangible personal property that:
(i) is essential to the use of the service; and
(ii) is provided exclusively in connection with the service;
(2) includes both taxable and nontaxable products in which:
(A) the seller's purchase price; or
(B) the sales price;
of the taxable products does not exceed ten percent (10%) of the
total purchase price or the total sales price of the bundled
products; or
(3) includes both exempt tangible personal property and taxable
tangible personal property:
(A) any of which is classified as:
(i) food and food ingredients;
(ii) drugs;
(iii) durable medical equipment;
(iv) mobility enhancing equipment;
(v) over-the-counter drugs;
(vi) prosthetic devices; or
(vii) medical supplies; and
(B) for which:
(i) the seller's purchase price; or
(ii) the sales price;
of the taxable tangible personal property is fifty percent (50%)
or less of the total purchase price or the total sales price of the
bundled tangible personal property.
The determination under clause (B) must be made on the basis of
either individual item purchase prices or individual item sale
prices.
(e) A transaction that meets one (1) of the exceptions in subsection
(d) shall be excluded from the definition of unitary transaction under
section 1(a) of this chapter.