§ 44-18.1-31 Bundled transactions. –(A) A member state shall adopt and utilize to determine tax treatment, the coredefinition for a "bundled transaction". See § 44-18-7.1(c).
(B) Member states are not restricted in their tax treatmentof bundled transactions except as otherwise provided in the Agreement. Memberstates are not restricted in their ability to treat some bundled transactionsdifferently from other bundled transactions.
(C) In the case of a bundled transaction that includes any ofthe following: telecommunication service, ancillary service, internet access,or audio or video programming service:
(1) If the price is attributable to products that are taxableand products that are nontaxable, the portion of the price attributable to thenontaxable products may be subject to tax unless the provider can identify byreasonable and verifiable standards such portion from its books and recordsthat are kept in the regular course of business for other purposes, including,but not limited to, non-tax purposes.
(2) If the price is attributable to products that are subjectto tax at different tax rates, the total price may be treated as attributableto the products subject to tax at the highest tax rate unless the provider canidentify by reasonable and verifiable standards the portion of the priceattributable to the products subject to tax at the lower rate from its booksand records that are kept in the regular course of business for other purposes,including, but not limited to, non-tax purposes.
§ 44-18.1-31 Bundled transactions. –(A) A member state shall adopt and utilize to determine tax treatment, the coredefinition for a "bundled transaction". See § 44-18-7.1(c).
(B) Member states are not restricted in their tax treatmentof bundled transactions except as otherwise provided in the Agreement. Memberstates are not restricted in their ability to treat some bundled transactionsdifferently from other bundled transactions.
(C) In the case of a bundled transaction that includes any ofthe following: telecommunication service, ancillary service, internet access,or audio or video programming service:
(1) If the price is attributable to products that are taxableand products that are nontaxable, the portion of the price attributable to thenontaxable products may be subject to tax unless the provider can identify byreasonable and verifiable standards such portion from its books and recordsthat are kept in the regular course of business for other purposes, including,but not limited to, non-tax purposes.
(2) If the price is attributable to products that are subjectto tax at different tax rates, the total price may be treated as attributableto the products subject to tax at the highest tax rate unless the provider canidentify by reasonable and verifiable standards the portion of the priceattributable to the products subject to tax at the lower rate from its booksand records that are kept in the regular course of business for other purposes,including, but not limited to, non-tax purposes.
§ 44-18.1-31 Bundled transactions. –(A) A member state shall adopt and utilize to determine tax treatment, the coredefinition for a "bundled transaction". See § 44-18-7.1(c).
(B) Member states are not restricted in their tax treatmentof bundled transactions except as otherwise provided in the Agreement. Memberstates are not restricted in their ability to treat some bundled transactionsdifferently from other bundled transactions.
(C) In the case of a bundled transaction that includes any ofthe following: telecommunication service, ancillary service, internet access,or audio or video programming service:
(1) If the price is attributable to products that are taxableand products that are nontaxable, the portion of the price attributable to thenontaxable products may be subject to tax unless the provider can identify byreasonable and verifiable standards such portion from its books and recordsthat are kept in the regular course of business for other purposes, including,but not limited to, non-tax purposes.
(2) If the price is attributable to products that are subjectto tax at different tax rates, the total price may be treated as attributableto the products subject to tax at the highest tax rate unless the provider canidentify by reasonable and verifiable standards the portion of the priceattributable to the products subject to tax at the lower rate from its booksand records that are kept in the regular course of business for other purposes,including, but not limited to, non-tax purposes.
