Revenue Ruling 04-001 identifies that computer software agreements may include non-taxable maintenance service packages in addition to the taxable sale of new or enhanced software. The department’s position is that a package of products and services that consists of both taxable and non-taxable components should be considered taxable at the highest rate applicable to any component of the package. An alternative consideration would be to purchase the non-taxable or lower-percentage taxable components separately from those that are taxable at higher rates. (Letter No 200402388L, Comptroller of Public Accounts, March 17, 2004)