A contract for the sales/lease of customized software together with hardware to implement the software licensed by a software provider to a Florida client was subject to sales tax because the software was sold in conjunction with tangible personal property. If the customized software had been sold separately, it would not have been subject to sales tax. However, the contract between the taxpayer and its client was taxable because the contract stated that the hardware was provided to implement the software and, as such, the software would not be usable by the Client without the tangible personal property. In addition, the taxability of any associated warranty contract follows the taxability of the underlying product – taxable in this situation since the software was bundled with the hardware. (Technical Assistance Advisement, No. 07A-040, Florida Department of Revenue)