[GrumpyOldMan]

Originally Posted by retiredguy123

Correct, but if the work was performed as a lump sum contract, the homeowner would not owe the tax. I think that is how most people get cabinets and countertops installed. Here is an excerpt from the Florida Deptartment of Revenue website.

"Lump sum, cost plus or fixed fee, guaranteed price, or time and materials contracts –
Contractors who perform lump sum, cost plus or fixed fee, guaranteed price, or time and
materials contracts do not sell tangible personal property to the real property owner. Under these
types of real property contracts, the contractor is the final consumer of materials and supplies used
in performing the contract. No sales tax is to be collected from the real property owner under these
contract types."

Sounds right, so the contractor buries the taxes they pay on the materials in the lump sum price.