In a Technical Assistance Advisement, the Florida Department of Revenue issued guidance to a contractor who was installing both permanent and removable storm shutters on the same contract. The Department of Revenue stated that this type of contract would classify as a mixed contract. According to the Technical Assistance Advisement, the taxability of a mixed contract can be determined three ways. The first means would be if the predominant nature of the contract is real property, then the contractor would pay tax on the purchase of the materials. The second situation would be if the predominant nature of the contract involves tangible personal property, then the contractor would issue a resale certificate to its vendor and collect sales tax from the customer. The third situation would be if the contract clearly allocates the total price among the various parts of the contract. In this case, the contractor would be responsible for collecting tax from the customer on the portion that relates to tangible personal property. (Technical Assistance Advisement, No. 04A-066, Florida Department of Revenue, December 3, 2004)