The state requires that sales tax be collected on personal property sold as part of a real estate transaction when the property is

• A. itemized and valued in the sales contract.
• B. only if the buyer requests it.
• C. Never, sales tax does not apply to personal property in real estate transactions.
• D. If the licensee collects it in advance.

Answer: (A)

In Florida, sales tax on tangible personal property included in a real estate deal applies only when that property is itemized and given a value in the sales contract. When items like appliances or furniture are listed separately with a price, they’re treated as a separate sale of goods within the transaction, so tax is collected on those items and remitted to the state. If the personal property isn’t itemized, it’s generally viewed as part of the real property transfer, which isn’t taxed the same way, so no separate sales tax is collected on those items. The tax isn’t triggered by the buyer’s request or by who collects the money in advance; it hinges on whether the items are specifically itemized and valued in the contract.