RCW 82.08.190
Bundled transactions -- Definitions.
The
definitions in this section apply throughout this chapter, unless
the context clearly requires otherwise.
(1)(a) "Bundled transaction" means the retail sale of two or
more products, except real property and services to real
property, where:
(i) The products are otherwise distinct and identifiable;
and
(ii) The products are sold for one nonitemized price.
(b) A bundled transaction does not include the sale of any
products in which the sales price varies, or is negotiable, based
on the selection by the purchaser of the products included in the
transaction.
(2) "Distinct and identifiable products" does not include:
(a) Packaging such as containers, boxes, sacks, bags, and
bottles, or other materials such as wrapping, labels, tags, and
instruction guides, that accompany the retail sale of the
products and are incidental or immaterial to the retail sale
thereof. Examples of packaging that are incidental or immaterial
include grocery sacks, shoeboxes, dry cleaning garment bags, and
express delivery envelopes and boxes;
(b) A product provided free of charge with the required
purchase of another product. A product is provided free of
charge if the sales price of the product purchased does not vary
depending on the inclusion of the product provided free of
charge; or
(c) Items included in the definition of sales price in RCW 82.08.010.
(3) "One nonitemized price" does not include a price that is
separately identified by product on binding sales or other
supporting sales-related documentation made available to the
customer in paper or electronic form including, but not limited
to, an invoice, bill of sale, receipt, contract, service
agreement, lease agreement, periodic notice of rates and
services, rate card, or price list.
(4) A transaction that otherwise meets the definition of a
bundled transaction is not a bundled transaction if it is:
(a) The retail sale of tangible personal property and a
service where the tangible personal property is essential to the
use of the service, and is provided exclusively in connection
with the service, and the true object of the transaction is the
service; or
(b) The retail sale of services where one service is
provided that is essential to the use or receipt of a second
service and the first service is provided exclusively in
connection with the second service and the true object of the
transaction is the second service; or
(c) A transaction that includes taxable products and
nontaxable products and the purchase price or sales price of the
taxable products is de minimis;
(i) As used in this subsection (4)(c), de minimis means the
seller's purchase price or sales price of the taxable products is
ten percent or less of the total purchase price or sales price of
the bundled products;
(ii) Sellers shall use either the purchase price or the
sales price of the products to determine if the taxable products
are de minimis;
(iii) Sellers shall use the full term of a service contract
to determine if the taxable products are de minimis; or
(d) The retail sale of exempt tangible personal property and
taxable tangible personal property where:
(i) The transaction includes food and food ingredients,
drugs, durable medical equipment, mobility enhancing equipment,
over-the-counter drugs, prosthetic devices, all as defined in
this chapter, or medical supplies; and
(ii) Where the seller's purchase price or sales price of the
taxable tangible personal property is fifty percent or less of
the total purchase price or sales price of the bundled tangible
personal property. Sellers may not use a combination of the
purchase price and sales price of the tangible personal property
when making the fifty percent determination for a transaction.
[2007 c 6 § 1401.]
NOTES:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.