The Florida Department of Revenue issued a Technical Assistance Advisement indicating that a taxpayer engaged in a lump sum real property improvement contract is considered the ultimate user of the tangible personal property used in completing the contract and is liable for Florida use tax on the cost of supplies and materials used for the contract. Furthermore, the freight, delivery and start-up charges included on an invoice for the sale of tangible personal property are taxable because the taxable sales price is the total amount paid including any services that are a part of the sale. (Technical Assistance Advisement, No. 07A-035, Florida Department of Revenue)