Composite and mixed supply rules: tax rate follows the principal supply or the highest rated component for bundled sales. Composite supply is a bundled transaction of two or more taxable supplies supplied in conjunction where one component is the principal supply, and the principal supply determines the tax rate. Mixed supply is a combination of separable supplies supplied together for a single price and is treated as the item attracting the highest applicable tax rate.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rules: tax rate follows the principal supply or the highest rated component for bundled sales.
Composite supply is a bundled transaction of two or more taxable supplies supplied in conjunction where one component is the principal supply, and the principal supply determines the tax rate. Mixed supply is a combination of separable supplies supplied together for a single price and is treated as the item attracting the highest applicable tax rate.
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