A business that repairs, installs, designs and sells vehicle graphics, signs, and banners was liable for Indiana sales tax on nontaxable design and installation services because the services were sold as part of a unitary or bundled transaction with tangible personal property. The questioned services are not taxable in Indianaif separately sold from the tangible personal property, but unitary or bundled transactions that include the sale of property and services for a single combined charge are taxable. The corporation charged one price on its invoices for services and property sold. Therefore the services were subject to sales tax. (Letter of Findings No. 04-20130631, Indiana Department of Revenue, August 27, 2014)