Sales Tax Matrix

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
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)

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