Each member state adopts and uses the Library's core definition of a bundled transaction, and is otherwise free in how it taxes bundles. For bundles including telecommunications, ancillary services, internet access or audio or video programming, where the price covers taxable and non-taxable products the non-taxable part may be taxed unless the provider can identify it by reasonable and verifiable standards from books kept in the ordinary course of business for other purposes, and where it covers products taxed at different rates the whole may be taxed at the highest rate unless the provider can likewise identify the lower-rated part; federal law prevails. For an optional maintenance contract for prewritten software in a state that does not specifically tax maintenance contracts, a contract only for upgrades and updates is a sale of prewritten software, one only for support is a service, and a mixed contract not itemised on the invoice is treated under the state's election as all taxable, all taxable unless the seller shows the non-taxable portion by a reasonable method at the time of sale (binding on the purchaser), all non-taxable, or a fixed taxable share of twenty, thirty, forty or fifty percent.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.