Composite supply determines tax treatment by the principal supply, so the bundle follows the predominant supply character. Composite supply consists of two or more taxable supplies that are naturally bundled and supplied together, where one component is the principal supply; the entire bundle takes the character and tax rate of that principal supply, requiring case by case factual determination of which element predominates and reference to administrative clarifications and rulings for specific circumstances.
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Provisions expressly mentioned in the judgment/order text.
Composite supply determines tax treatment by the principal supply, so the bundle follows the predominant supply character.
Composite supply consists of two or more taxable supplies that are naturally bundled and supplied together, where one component is the principal supply; the entire bundle takes the character and tax rate of that principal supply, requiring case by case factual determination of which element predominates and reference to administrative clarifications and rulings for specific circumstances.
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