When a taxpayer sells a sign for delivery or customer pick-up, but is not responsible for the installation of the sign, the sale constitutes a taxable sale of tangible personal property. The taxpayer should collect tax or an exemption certificate from the customer. The taxpayer does not owe use tax on the fabricated cost of the sign because materials and labor are considered to be purchased for incorporation into the sign for resale. When the taxpayer is responsible for the installation of the sign, either through employees or subcontractors, the taxpayer is the ultimate consumer of the materials incorporated into the sign and only owes use tax on the fabricated cost of the sign. In this situation, sales tax should not be charged to or collected from the customer. (Technical Assistance Advisement, No. 10A-001, Florida Department of Revenue, February 23, 2010)