A taxpayer’s sale of customized software was determined to be service transaction that is not subject to Florida sales and use tax. Custom software represents software in which the vendor, at the customer’s request, modifies or alters a prepackaged program to the customer’s specification. The software is still viewed as a custom service transaction even when the taxpayer provides the customized software after the termination of a hosting agreement. Therefore, the licensing of the taxpayer’s software is not subject to Florida sales tax as the sale of tangible personal property. (Technical Assistance Advisement, No. 09A-044, Florida Department of Revenue, September 2, 2009, released October 2009)