A Florida retailer engaged in the business of selling floor coverings at retail, known as “cash and carry sales”, stated the charges as a lump sum contract where the price included the charge for installation and consumable materials. The case found that because the goods and the services were not separately stated, and because the corporation was considered the end user of the consumable materials, the entire contract was subject to tax. (Carpet King Carpets, Inc. v Department of Revenue, No. 04-4-FOF, March 8, 2004)