A Technical Assistance Advisement was issued by the Florida Department of Revenue to discuss the taxability of construction materials purchased for an exempt entity construction project. The exempt entity, not the contractor, must purchase any materials to be considered for the exemption. The exempt entity must ‘execute the purchase orders for the tangible personal property involved in the contract’. They must directly pay the vendors for the materials and acquire title and assume responsibility for all supplies from the time they arrive at the site until they are incorporated into the property. (Florida Department of Revenue, Technical Assistance Advisement 02A-055, 12/31/02)