Title: Lump Sum Contract/Sheet Metal Contractor. Jul 14, 1994
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1 Title: Lump Sum Contract/Sheet Metal Contractor Jul 14, 1994 Re: TAA 94A-042 Sheet Metal Contractor Sections and (1) Rules 12A-1.051(2); 12A-1.051(5); 12A-1.051(18); 12A (19), F.A.C. Taxpayer: XXX (Hereinafter referred to as "Contractor") Dear : Your letter of March 29, 1994, requested a Technical Assistance Advisement, concerning the above referenced matter. This response constitutes a Technical Assistance Advisement under Chapter 12-11, Florida Administrative Code, and is issued to you under the authority of s , Florida Statutes. DISCUSSION OF FACTS Your letter provides the following significant facts: "We are a metal(s) fabricator, and as such fabricate specialty items for the construction industry. The items that we fabricate for example could be light metal fences, hand railing, stairways, duct work, etc... "Under our lump sum contracts we not only fabricate these items, but install them also. We extend our resale certificate to purchase the raw materials tax exempt. The use of the real sale [sic] certificate seems to be in order if we report the tax as provided in Rule 12A (19)(b)2." You have also provided a copy of a document entitled "PROPOSAL", in which Contractor submits specifications and estimates for a "402 LINEAR FEET WROUGHT IRON FENCE", complete and installed for the sum of XXX. According to the cover page and information
2 presented in our telephone conversation of April 4, 1994, this document represents an example of Contractor's "lump-sum contract." REQUESTED ADVISEMENT You seek a binding statement on the following questions: "Can we elect to enter into a lump sum contract, as a real property contractor (sheet metal contractor) under Rule 12A-1.051(19)(b)[,F.A.C.,] and collect the tax at the rate of 6% of 50% of the total contract price?" You further state: "In the question stated above our biggest concern is `are we considered a sheet metal contractor?' After a careful review of F.S. 212 and the Florida Administrative Code there seems to be no clear cut definition of a `Sheet Metal Contractor'." RELEVANT AUTHORITY The following passages quoted from the Florida Statutes and the Florida Administrative Code are pertinent to your request: Section , F.S., provides in part: "Sales, storage, use tax. - It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making mail order sales, or who rents or furnishes any of the things or services taxable under this chapter, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. "(1) For the exercise of such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable as follows:..." "(b) At the rate of 6 percent of the cost price of each
3 item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state." Section (1), F.S., provides in part: "(b) Except as otherwise provided, any person who manufactures, produces, compounds, processes, or fabricates in any manner tangible personal property for his own use shall pay a tax upon the cost of the product manufactured, produced, compounded, processed, or fabricated without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges, notwithstanding the provisions of s defining `cost price.'..." Rule 12A-1.051(2), F.A.C., provides that contractors who perform non public works contracts may use one of the following methods in arriving at the total contract price: "(a) Contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services for a lump sum; "(b) Contracts in which the contractor or subcontractor agrees to furnish the materials and supplies and necessary services on a cost plus or fixed fee basis; "(c) Contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services with an upset or guaranteed price which may not be exceeded; and "(d) Contracts in which the contractor or subcontractor repairs, alters, improves or constructs real property and wherein he agrees to sell specifically described and itemized materials and supplies at an agreed price or at the regular retail price and to complete the work either for an additional agreed price or on the basis of time consumed." Rule 12A-1.051(2)(e), F.A.C., further provides: "(e) When a contractor or subcontractor uses materials and
4 supplies in fulfilling either a lump sum, cost plus, fixed fee, guaranteed price or any kind of contract except one falling in class (d) above, he becomes the ultimate consumer thereof. The person or dealer who sells such materials and supplies to such contractor or subcontractor is making sales at retail and is required to collect the tax from him based upon the receipts from such sales." Rule 12A-1.051(5), F.A.C., provides in part: "(5)(a) Contractors, except asphalt contractors, who operate fabricating or manufacturing plants which make items of tangible personal property for their own consumption and use in the performance of contracts for the construction or improvement of real property are subject to tax upon the fabricated or manufactured cost of such items. "(b) The tax is based upon the cost price of the product manufactured, produced, compounded, or processed or fabricated. Elements of cost price will include those costs that are directly or indirectly attributable to the manufacturing, producing, compounding, processing, or fabricating of an article of tangible personal property for one's own use and which is properly chargeable to a capital account or to the cost of the product under generally accepted cost accounting standards. Major elements to be included in the manufactured cost price of tangible personal property for one's own use include direct materials, direct labor, and indirect manufacturing costs..." Rule 12A-1.051(18)(a), F.A.C., provides in part: "1. The U.S. Supreme Court has held that where a state imposes a tax on the full fabricated cost of property being imported into the state, such state must require all instate dealers to pay tax on the completed fabricated cost on all similar property. "2. Inasmuch as those items now being manufactured or produced by sheet metal workers are being taxed on the full manufactured or fabricated cost when imported into the State of Florida, sheet metal workers in Florida are
5 required to pay tax on the total fabricated or manufactured cost of the finished product used by them in the performance of contracts for the improvement of realty..." Rule 12A-1.051(19), F.A.C., provides in part: "(19) Roofing and/or sheet metal, heating and/or air conditioning, and septic tank contractors who manufacture or fabricate items of tangible personal property for their own use in the performance of real property contracts shall remit tax under the following procedure:..." "(b) SHEET METAL CONTRACTORS - Sheet metal contractors may elect one of the following methods: "1. Report tax at the rate of 6 percent of the fabricated cost. Fabricated cost includes the cost of all materials, as well as the cost of labor, power, transportation, and other plant expenses as stated in subsection (5) of this rule. Adequate records, as prescribed under Rule 12A , F.A.C., must be maintained to reflect fabricated cost. Such contractor must register as a dealer and extend a resale certificate in lieu of tax to suppliers of materials; or "2. Report the tax at the rate of 6 percent of 50 percent of the total contract price less the total of any subcontract which requires the subcontractor to furnish and install items of tangible personal property. Such contractor must register as a dealer and extend a resale certificate in lieu of tax to suppliers of materials.... "(g) For the purpose of this subsection, the following definitions are used:... "2. SHEET METAL CONTRACTOR - One who fabricates and installs metal or other related items for inclusion in contracts for the improvement to realty." DISCUSSION/RESPONSE Pursuant to Rule 12A-1.051(2)(a), (b), and (c), F.A.C., when a contractor uses materials and supplies in fulfilling a lump sum, cost plus, fixed fee or guaranteed price contract to improve real property, the contractor becomes the ultimate consumer
6 thereof and is liable for the sales tax on the materials and supplies purchased for use in the contract. Rule 12A-1.051(5)(a), F.A.C., provides that contractors who operate fabricating or manufacturing plants which make items of tangible personal property for their own consumption and use in the performance of contracts for the construction or improvement of real property are subject to tax upon the fabricated or manufactured cost of such items. Pursuant to Rule 12A (5)(b), F.A.C., tax on the full manufactured cost of those components includes direct materials, direct labor costs, and indirect manufacturing costs. It is the Department's position, promulgated in Rule 12A (19), F.A.C., that roofing and/or sheet metal, heating and/or air conditioning, and septic tank contractors who manufacture or fabricate items of tangible personal property may elect an alternative compliance procedure relating to the fabricated cost of materials used in real property contracts. In all instances, such contractors must maintain adequate records of fabrication costs. Although Chapter 212, Florida Statutes, does not define "sheet metal contractor", for purposes of Rule 12A-1.051(19), F.A.C., the Department is guided by the definition for "Sheet Metal Contractor" provided in Rule 12A-1.051(19)(g)2., F.A.C., which is intended to be consistent with the definition spelled out in Section (3)(d), F.S., that states: "(d) `Sheet metal contractor' means a contractor whose services are unlimited in the sheet metal trade and who has the experience, knowledge, and skill necessary for the manufacture, fabrication, assembling, handling, erection, installation, dismantling, conditioning, insulation, alteration, repair, servicing, or design, when not prohibited by law, of ferrous or non-ferrous metal work of U.S. No. 10 gauge or its equivalent or lighter gauge and of other materials, including, but not limited to, fiberglass, used in lieu thereof and of air-handling systems, including the setting of air-handling equipment and reinforcement of same and including the balancing of air-handling systems."
7 Accordingly, your company would not be considered a "Sheet Metal Contractor" for purposes of Rule 12A-1.051(19), F.A.C., and would not qualify for the optional method provided to roofing and/or sheet metal, heating and/or air conditioning, and septic tank contractors for remitting tax. Consequently, your company would not be able to enter into lump sum contracts as a real property contractor under Rule 12A-1.051(19)(b), F.A.C., and report tax at the rate of 6% of 50% of the total contract price. This response constitutes a Technical Assistance Advisement under s , F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice as specified in s , F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes or judicial interpretations of the statutes or rules upon which this advice is based may subject similar future transactions to a different treatment than expressed in this response. You are further advised that this response and your request are public records under Chapter 119, F.S., which are subject to disclosure to the public under the conditions of s , F.S. Your name, address, and any other details which might lead to identification of the taxpayer must be deleted by the Department before disclosure. In an effort to protect confidential information, we request you notify the undersigned in writing within 15 days of any deletions you wish made to the request or this response. Sincerely, /DO Ctrl #14640 Delores Overcash Technical Assistant
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