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
		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)