The purpose of the proposed amendments to Rule 12A-19.060, Florida Administrative Code (F.A.C.) (Sales for the Purpose of Resale), is to establish by administrative rule the requirements to document tax-exempt sales of communications services for resale by using the Department’s electronic system to verify communications services tax dealers’ registration numbers and resale certificate numbers, as required in Sections 8-10, Chapter 2007-106, Laws of Florida. This law requires the Department to establish a toll-free telephone number for the verification of valid communications services tax dealer registration numbers and resale certificates no later than January 1, 2008. In addition, the Department will provide an on-line certificate verification system to be used by selling dealers to verify communications services tax dealers’ registration numbers and resale certificate/business partner numbers. When in effect, these new and amended rule provisions will establish the methods and requirements for dealers to document their tax-exempt sales of communications services for resale.