Prior to the introduction of the $45.00 monthly renewal option, Jewelers renewed on an annual basis for $350.00. Other than a Service Fee (which was valued at $25.00), this annual renewal option did not include any other specifically taxable features so only $25.00 was subject to sales tax. 


The new $45.00 monthly renewal option includes the same features as before, but now also includes payment for the Jeweler’s Personal Website. When these taxable features are “bundled” together with non-taxable features, it becomes a taxable transaction.