At the time of executing a Florida software license and hardware purchase agreement, a purchaser agreed to pay the vendor for technical services exceeding 92 hours, provided they became necessary to complete the project. As such, the state indicated that the additional charges for the services were not considered incidental elements to the agreement. In applying the cited Florida tax law and rules, these services were inextricably intertwined with the original transaction and therefore subject to Florida sales tax. (Technical Assistance Advisement, No. 06A-021, Florida Department of Revenue, July 2006)