MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

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Mixed or Bundled Transactions and Digital Products with Multiple Components

Relevant Sales Tax History

– State Sales Tax History and Terminology

Links to Important Information

– The Streamlined Sales and Use Tax Agreement and Related Information. 

– The Internet Tax Freedom Act (ITFA)

– The Digital Goods and Services Tax Fairness Act of 2019 (not passed)

 

Bundling Study Group Materials

As part of the project, the work group set up a study group to consider the topic of mixed and bundled transactions and whether the inclusion of digital products might raise issues that states have not considered or addressed in their existing rules.

–  Note to Volunteers for Bundling Exercise (PDF)

Bundling Exercise:

 – Bundling Exercise – Final Version (PDF)

 – Bundling Exercise – Final Version (WORD)

Summary of Streamlined Bundling Rules:

 – Summary of Streamlined Bundling Rules (PDF)

 – Summary of Streamlined Bundling Rules (WORD)

Bundling Group Report – April 3, 2025 – (PDF) (Word)