For example, the revenue ruling makes it clear that canned or customized software sold and delivered by tangible means is subject to sales and use tax in South Carolina. The ruling also states that canned and customized software sold and delivered electronically is tax exempt if no tangible property is transferred along with the transaction. In addition to other information, the revenue ruling also gives information about software transactions involving maintenance contracts. Please see Revenue Ruling #03-5 for complete details. (Revenue Ruling #03-5)