The Florida Department of Revenue has determined that the following services and combinations thereof are exempt for both residential and non-residential customers: carpet cleaning; carpet stain protection; carpet deodorizing; furniture cleaning; furniture deodorizing; air conditioning and heating system cleaning; water restoration services; and the sale and installation of wall-to-wall carpeting. The sale of ceramic tile floor cleaning, ceramic grout cleaning, or grout stain protection services to residential customers are also not subject to tax. Those same cleaning services are taxable to non-residential customers. Additionally, the materials and supplies purchased by taxpayers to perform those services are taxable at the time of purchase. The grout stain protection services are not taxable to the customer, but the supplies purchased to perform those services are taxable at the time of purchase. Furniture stain protection services are taxable to the customer but the purchase of the protectant is not taxable to the taxpayer. Materials and supplies purchased to be “used in performing the services but which do not become incorporated or attached to the furniture are taxable to the Taxpayer when purchased as overhead items.” (TAA No 04A-014, Florida Department of Revenue, March 2, 2004)