According to a Florida Technical Assistance Advisement, the installation of built-in cabinetry, countertops, and millwork is treated as an improvement to real property. Contractors engaged in a lump sum contract are considered final consumers of materials and supplies used in the installation and, therefore, must pay the use tax on the applicable materials and supplies. The customers of such contractors are not subject to sales tax. (FL – Technical Assistance Advisement No. 05A-041)