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I did look into the FL sales tax info, Dept. of Revenue:

Who Must Register to Collect Tax?


Before you open a business in Florida, you must first find out whether your business activity, product use, or consumption will be subject to Florida sales tax. Some government agencies require you to register with the Department of Revenue before they will issue a license.

Here are some examples of business activities, product uses, and consumptions requiring the collection of sales tax or the payment of use tax:

Sales of taxable items at retail.
Repairs or alterations of tangible personal property.
Rentals, leases, or licenses to use real property (for example, commercial office space, mini-warehouses, or short-term living accommodations).
Rental or lease of personal property (for example, vehicles, machinery, equipment, or other goods).
Charges for admission to any place of amusement, sport, or recreation.
Operating private membership clubs that provide recreational or physical fitness facilities.
Manufacturing or producing goods for sale at retail.
Importing goods from any state or foreign country, for sale at retail or for use in the business.
Selling service warranty contracts.
Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.
Operating vending or amusement machines.
Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).


And, another link (even more on point)

Sales and Use Tax on Building Contractors
The purchase of materials used to improve, alter or repair land, buildings, homes, or other real property is subject to tax. The responsibility for payment of the tax depends on the way material is used or installed and on the type of contract.

Contractors pay tax to their suppliers when purchasing materials used in performing lump sum, cost plus, fixed fee, or guaranteed price for real property contracts. This applies even if the customer is tax exempt such as governmental entities, religious, educational or charitable institutions. These contractors include electrical, plumbing, heating and air conditioning, painting, decorating, ventilating, paper hanging, sheet metal, bridge, road, landscape, and roofing contractors.

If a contractor agrees to sell itemized materials at a per unit price and separately states the charge for labor, the tax is collected only on the materials. The only time a contractor should charge sales tax when real property is being altered or improved, is on an itemized contract. When the customer provides a valid Consumer's Certificate of Exemption, sales tax is not charged. Contractors who itemize contracts are required to obtain a Certificate of Registration (Form DR-11), by completing an Application to Collect Tax in Florida (Form DR-1). The contractor must furnish a resale certificate to the supplier when making purchases for resale.

Use of Materials

Tax is due on the use of goods by the contractor. If sales tax was not paid at the time of purchase, the contractor becomes responsible for the tax.

If a contractor purchases materials from a nonregistered business, the contractor is liable for tax when the materials are imported into this state.

Contractors may manufacture or fabricate a finished product from raw materials for use in a contract. Contractors owe tax on the manufactured cost of such products. For example, a cabinet maker is required to pay tax on the manufactured cost of the cabinet. The tax is computed based on the rate in the county where it was manufactured or fabricated.

If the product is fabricated at the job site, fabrication labor is exempt from tax. Only the cost of the materials is subject to tax.


So, perhaps the contractor paid sales tax to the manufacturer when my windows were ordered. I don't know if that's the same as saying I paid the tax or not. I mean, I did, at least indirectly, but I don't know if that's deductible for me. Hmmmm, this is rather interesting...
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