Service plans which were separately stated but sold in conjunction with computer servers are subject to sales and use tax in Florida. Computer servers qualify as tangible personal property. Since they are being sold as part of a tangible personal property sale, the service plans are subject to sales and use tax. Sales tax should be collected by sellers on the entire sale price. (Technical Assistance Advisement, No. 10A-035, Florida Department of Revenue, August 23, 2010)