For Florida sales and use tax purposes, if a taxpayer cannot provide an itemized list of materials and supplies at the inception of a contract or the contract does not otherwise qualify as a retail sale plus installment contract, the contract is usually categorized as a lump-sum contract. In a lump-sum contract, the contractor both furnishes and installs the materials and supplies on which the contractor will pay sales tax. No tax should be charged by the contractor on lump sum contracts. However, contractors should collect and remit Florida sales tax on transactions in which it sells tangible personal property to its customers but does not install the property. If a contractor enters into a real property contract placing the sales tax obligation on the customer, then the contractor should collect and remit the sales tax. A contractor who sells and installs fixtures under a retail sale plus installation contract must collect and remit sales tax from the customer on the sale of tangible personal property. These types of contracts itemize 100% of the materials which the contractor agrees to sell at an agreed upon price and to complete the services for an additional price. The purchaser must assume title to and risk of loss of the materials and supplies as they are delivered. The terms of the contract govern the tax treatment. (Technical Assistance Advisement, No. 15A-019, Florida Department of Revenue, November 23, 2015, released February 22, 2016)