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.