Software configuration services are those that activate features already coded within the existing software, configuring the software to optimize its functionality. They may include the act of setting pre-defined software toggles or switches or building tables that give direction within the standard delivered application software. They may also include troubleshooting and resolving customer issues. Software configuration services do not include development, modification, or creation of software code. Sales of software configuration services, when optional and sold independently from sales of software (or customization of software) or sales of software installation or repair, are not subject to the sales tax. However, if configuration services are sold as part of the sale of software (i.e., are not optional), or if they are sold with software, installation, and/or repair for one lump price (i.e., not separately itemized), then the configuration services will be subject to the sales tax as part of the sales price for taxable software or services.