Florida materials used for improvements to real property taxable.

The petitioner, in this particular case, produced control panels which, when installed, made improvements to the real property. Since the petitioner was the ultimate consumer of the all materials used to make the panels and did not resell the items to the property owner, but rather used the panels to complete real property improvements, the court found the assessment made by the Department of Revenue was correct. (Control Design v. State of Florida Department of Revenue, January 8, 2004)

Posted on February 15, 2004