E. A transaction that includes taxable products and nontaxable products in which the seller's purchase price of the taxable products is 10% or less of the total purchase price of the bundled products or the seller's sale price of the taxable products is 10% or less of the total sale price of the bundled products; or

F. A transaction that includes exempt tangible personal property and taxable tangible personal property in which the transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic devices or medical supplies and where the seller's purchase price of the taxable products is 50% or less of the total purchase price of the bundled products or the seller's sale price of the taxable products is 50% or less of the total sale price of the bundled products.

For purposes of this subsection, "distinct and identifiable products" does not include items such as packaging, wrapping materials, labels, tags and instruction guides that accompany the retail sale of a product and are incidental or immaterial to the sale; any product provided free of charge with the required purchase of another product, if the sale price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or any item that is part of the sale price of the product.

For purposes of this subsection, the term "one nonitemized price" does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form, including, but not limited to, an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card or price list.

1-K. Certified service provider. "Certified service provider" means an agent certified under the agreement to perform all of a seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.

1-L. Computer. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.