In a recently released private letter ruling (published October 13, 2021), the Wisconsin Department of Revenue found that certain online learning platform services were not subject to sales tax, while others were a bundled transaction and potentially taxable. The company’s platform is a virtual learning environment where students stream on-demand digital academic lessons that consist of video lessons on a variety of topics, including academic topics, career topics, or coursework. preparation for professional licenses. Subscriptions also include access to live online tutoring to answer questions. Users cannot download the courses, but can access them through the company’s mobile app that is downloaded. The company offered its service through different packages. Only packages limited to college courses for access to credits and tutors were non-taxable educational services. Packages with both taxable and non-taxable elements were bundled transactions. However, if the sale price attributable to the taxable and non-taxable products in the bundled transactions could be determined, then tax should only be levied on the part of the sale price attributable to the taxable products, and if the taxable part of the sale is less than 10%, the entire package is not taxable.