Sales Tax Matrix
| Sale to? | Use | Real Property Contract?1 | Becomes a Part of Public Works? | Retail Sale Plus Installation Contract?2 | Category | Sales Tax Paid on Materials | Sales Tax Collected from Customer | Necessary Documentation | |
|
Sale of Product Only
|
Private Company
|
End-User | N/A | N/A | N/A | A | No5 | Yes5 | Nothing |
| For Resale | N/A | N/A | N/A | B | No5 | No5 | Resale Certificate3 | ||
| Public Entity | N/A | N/A | N/A | N/A | C | No4 | No8 | Nothing | |
|
Sale of Product & Installation
|
Private Company
|
N/A | Non-Real Property Contract | N/A | N/A | E | No5 | Yes5 | Nothing |
| N/A |
Real Property Contract
|
N/A | Retail Sale Plus Installation Contract | F | No6 | Yes6 | Nothing | ||
| N/A | N/A | Non-Retail Sale Plus Installation Contract | G | Yes7 | No7 | Nothing | |||
|
Public Entity
|
N/A | N/A | Becomes Part of Public Works | N/A | H | Yes4 | No8 | Nothing | |
| N/A | N/A | Temporary – Not Part of Public Works | N/A | I | No4 | No8 | Nothing |
1 – As defined by 12A-1.051(2)(h)(1.); If it is an affixation to real property or site preparation for a road or building, it is a real property contract.
2 – Defined by 12A-1.051(3)(d) as a contract to sell specifically described and itemized materials and supplies at an agreed price determined before work begins.
3 – F.S. 212.07(1)(b); F.S. 212.18
4 – 12A-1.094(3)
5 – 12A-1.051(1); F.S. 212.05
6 – 12A-1.051(5)
7 – 12A-1.051(4)
8 – F.S. 212.08(6)