The purpose of the proposed amendments to Rule 12A-1.056, Florida Administrative Code (F.A.C.) (Tax Due at Time of Sale; Tax Returns and Regulations) is to: (1) clarify instructions to dealers who cannot reasonably compile the information required for an accurate sales and use tax return on a calendar month basis on how to request to file and pay returns on an alternative-period basis; and (2) require dealers who have obtained authorization from the Department to file returns and pay tax on an alternative-period basis to provide the Department with a calendar of alternate-reporting periods each calendar year. The purpose of the proposed amendments to Rule 12A-1.105, F.A.C. (Service Warranties), is to clarify that service warranties to repair, maintain, or replace tangible personal property are not subject to tax if the parts and labor to repair the property are exempt from sales and use tax, as provided in Section 21, Chapter 2007-106, Laws of Florida.