An amendment added by the House would change the state’s definition of ‘use’ and the state’s definition of ‘tangible personal property.’ If passed, sales and leases of prewritten and custom software would be taxable. Illinois does not tax leases of tangible personal property and since a true license of prewritten software is like a lease and does not result in a transfer of title, licenses of prewritten software are excluded from the definition of sale. Currently, the development of custom software is deemed a service and is not taxable. The proposed change would define computer software to include a set of statements, data or instructions to be used directly or indirectly in a computer in order to bring about a certain result and would include software that is adapted to specific individualize requirements. (Illinois Senate Bill 2205, Laws 2004.)