Florida DOR Issues TAA Regarding Contractor Sales Tax Liability on Shutter Purchases

The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA) stating that the taxpayer, as the contractor, is liable for paying sales tax on shutters purchased from the wholesaler or subcontractor because the transaction constitutes a real property improvement. The Department further determined that the wholesaler or subcontractor responsible for furnishing and installing the shutters is not required to charge sales tax on the installation service to the taxpayer. [Fla. Dep’t of Revenue, Technical Assistance Advisement 25A-012, 11/17/25]

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