Florida Sales Tax Rules

12A-1.016 Sales; Installation Charges

(1) "Sale" means any transfer of title or possession or both, exchange, barter, license, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration.

(2) "Sales price" means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest charged, losses or any other expense whatsoever. Sales price also includes the consideration for a transaction which requires both labor and material to alter, remodel, maintain, adjust or repair tangible personal property. Trade-ins or discounts allowed and taken at the time of sale shall not be included within the purview of this subsection.

(3)(a) The total consideration received for labor or services used in installing tangible personal property which is sold and does not become a part of realty, is taxable even though such charge may be separately stated.

(b) Contractors and manufacturers who furnish and install the following items are considered to be retail dealers and are required to charge sales tax on the full price, including installation and any other charges:

• 1. Carpets, except those that become real property (See Rule 12A-1.051, F.A.C.);
• 2. Drapes, slipcovers, bedspreads, curtains, blinds, shades, etc.;
• 3. Garbage can receptacles;
• 4. Household appliances;
• 5. Lawn markers;
• 6. Mail boxes;
• 7. Mirrors, except those that become real property (See Rule 12A-1.051, F.A.C.);
• 8. Portable ice machines;
• 9. Precast clothesline poles;
• 10. Radio and television antennas;
• 11. Rugs;
• 12. Stepping stones;
• 13. Window air conditioning units; and
• 14. Equipment used to provide communications services, as defined in Section 202.11(2), F.S., that is installed on a customer's premises.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15)(a), (16), 212.05 FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.16, Amended 12-13-88, 10-2-01.