Specifically, the Rule states that if the maintenance contract is optional to the purchaser of canned software, then the portion of the contract fee representing upgrades or new software is subject to sales tax if the fees are separately-stated. If the fees are not separately-stated, 50% of the charge for the maintenance contract is subject to sales tax. The gross sales price for maintenance contracts required as a condition of the sale, lease, or rental of canned software, continue to be subject to tax whether or not the charge for the maintenance contract is separately- stated from the charge for software. Additional rules and regulations apply. (Rule 35.01.02.027, Idaho State Tax Commission, effective March 30, 2007