A Technical Assistance Advisement (TAA) was issued concerning Florida sales tax stating that a Florida dealer must collect and remit Florida sales tax on the sale of tangible personal property to a nonresident customer when the property is shipped to another Florida dealer who uses the property to manufacture a finished product. Generally, all sales of tangible personal property in Florida are subject to sales tax, unless specifically exempt by Chapter 212, F.S. Section 212.06(5). (Technical Assistance Advisement, No. 07A-018, Florida Department of Revenue, June 18, 2007)