A company’s sale of software created for the medical industry was determined to be a sale of custom software, a non-taxable service transaction when sold separately. The company also employs computer programmers for the support and maintenance of the software. Similarly, if the maintenance agreement is sold separately, it is also not taxable. However, if either is combined with the sale of tangible personal property, they would be subject to sales and use taxes. (Technical Assistance Advisement, No. 09A-001, Florida Department of Revenue, January 8, 2009)