Which of the following is NOT typically covered by sales tax in Florida?

In Florida, real estate transactions do not typically attract sales tax. This is because the sale of real property is treated differently from the sale of tangible personal property or services. Sales tax is generally applied to the sale of physical goods, certain services, and specific types of transactions related to plant sales.

Whereas services (such as landscaping or installation) may sometimes be subject to sales tax and are actively considered in this context, tangible goods (like plants and products sold at retail) are typically taxed. Thus, real estate transactions are exempt from sales tax, making it the correct answer to the question. This distinction is important because it highlights the state's taxation guidelines and helps individuals and businesses understand their tax obligations effectively.