Quick answer: You don’t have to charge tax on the installation of ‘permanently’ installed cabinets.
I’ve never heard of temporary cabinets – but you never know.
Anytime you permanently install an item (fixture) to a building (real property) the installation is not taxable.
Real Property: Any property attached directly to land, including the land itself (which means your lawn is considered real property).
Fixture: An item that is permanently attached to real property but keeps its own identity (basically you can tell it apart from the real property). But the definition, for FDOR, does not include titled property, machinery, or equipment.
Here’s a lil more info:
If you sell cabinets only – taxable.
If you permanently install cabinets only – not taxable.
If you sell and permanently install cabinets on the same order – not taxable.
See how that works?
If you sell a fixture only – taxable.
If you permanently install the fixture only – not taxable.
If you sell and permanently install the fixture on the same order – not taxable.
You can get more information about adding to real property (aka real property improvements) here.