Articles normally sold as a unit

4.1. Articles that are normally sold as a unit must continue to be sold as a unit. The retailer may not separate items normally sold as a unit and sell them separately in order to obtain the exemption. A retailer may not separately state the price of each item normally sold as a unit in order to obtain the exemption. The following examples illustrate application of this rule:

Example 1: A pair of shoes normally sells for $150.00. The pair cannot be split in order to sell each shoe for $75.00 to qualify for the exemption.

Example 2: A suit is normally priced at $200.00 on a single price tag. The suit may not be split into separate articles so that each or any of the items may be sold for under $125.00 in order to qualify for the exemption. However, when components of a suit are normally sold and priced as separate articles, they may continue to be sold as separate articles and qualify for the exemption, if the price for each article is less than $125.00.