A Florida Taxpayer who purchased materials for fabrication into various functional shapes that are then permanently installed into real property was required to collect tax on the sale of the finished product. The sale constituted a sale of tangible personal property at retail. The taxpayer was also responsible for tax on the cost of materials it fabricates and installs in conjunction with a real property improvement contract. (Technical Assistance Advisement, No. 05A-003, Florida Department of Revenue, January 12, 2005)