In a Technical Assistance Advisement, the Florida Department of Revenue responded to a taxpayer’s question pertaining to taxability of consulting services that were sold along with a software license. The Department of Revenue found that the sale of the software qualified as a retail sale. The Florida definition of “sales price” specifically includes services that are part of the sale. Since the consulting services are included in the initial contract for the sale of the software, even separate billing for the services will not render the consulting services exempt. (Technical Assistance Advisement No. 04A-069, Florida Department of Revenue, Dec. 21, 2004)