In New Jersey, software which is created, written, and designed for a specific customer is considered “custom” software. As such, the purchase of custom software is considered a non-taxable professional service and, therefore, not subject to sales tax like pre-written (canned) software. In addition, the customer may receive the custom software in a tangible form, such as a CD, as this is considered to be merely a subsidiary part of the sale of software development and design services; thus, it is considered non-taxable. (Technical Bulletin TB-51 (R), March 29, 2006)