The purpose of the proposed amendments to Rule 12A-19.010, F.A.C. (Registration), is to: (1) implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems; and (2) amend the definition of taxable “communications services” to clarify that the definition includes services provided using voice-over-Internet-protocol, as provided in Section 14, Chapter 2005-187, L.O.F. The purpose of the proposed amendments to Rule 12A-19.020, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to Rule 12A-19.060, F.A.C. (Sales for the Purpose of Resale), is to implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems. The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.