Murphy bed sales and installation are taxable for Florida sales and use tax. Due to the method of attachment and the expectation of remaining in place for an indefinite period of time, a Murphy bed is considered a real property improvement. As a result, the contractor should pay tax to suppliers on the cost of the materials as the ultimate consumer of the materials and supplies used to perform a lump sum contract to repair or install these items. Furthermore, the customer should not be charged tax by the contractor. (Technical Assistance Advisement, No. 06A-042, Florida Department of Revenue)