Bundled services: naturally bundled packages are treated as a single service; otherwise the highest-taxed element governs. Principles for interpreting service descriptions hold that a reference to a main service excludes services used to provide it and that the most specific description prevails; bundled services are treated as a single service when elements are naturally bundled giving the bundle its essential character, otherwise the bundle is taxed as the element attracting the highest liability, and specific descriptions override the bundled-service rule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bundled services: naturally bundled packages are treated as a single service; otherwise the highest-taxed element governs.
Principles for interpreting service descriptions hold that a reference to a main service excludes services used to provide it and that the most specific description prevails; bundled services are treated as a single service when elements are naturally bundled giving the bundle its essential character, otherwise the bundle is taxed as the element attracting the highest liability, and specific descriptions override the bundled-service rule.
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