Example: Retailer A enters into a contract with Customer B to provide various information technology services. Customer B selects the information technology services it wants from Retailer A. Through negotiation, Retailer A and Customer B agree on a price based on the services selected and Retailer A bills Customer B one nonitemized price for all of the services. Since the price was based on the products selected by Customer B, the transaction is not a bundled transaction.
Example: Retailer C enters into a contract with Customer D to provide various information technology services. Customer D selects the information technology services it wants from Retailer C. Through negotiation, Retailer C and Customer Dagree on a price based on the services selected and Retailer C bills Customer D one price for all of the services, some of which are taxable and some of which are not tax-able. Although the invoice from Retailer C to Customer D only contains one price for all of the services, since the price was based on the products selected by Customer D, the price is not "one nonitemized price."
Note: Section Tax 11.985 interprets ss. 77.51(1f), (3pf), and (9p), 77.52(1), (2), (20), (21), (22), and (23), and 77.54(51) and (52), Stats.
Wis. Admin. Code Department of Revenue Tax 11.985
The interpretations in s. Tax 11.985 became effective October 1, 2009, pursuant to 2009 Wis. Act 2.