The purpose of the proposed amendments to Rule 12A-19.060, Florida Administrative Code (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. The proposed amendments provide the three methods by which dealers must document the exempt nature of sales for the purpose of resale – to obtain a copy of the purchaser’s Communications Services Tax Annual Resale Certificate that is signed by the purchaser or the purchaser’s representative; to obtain a Transaction Resale Authorization Number issued by the Department; or, to obtain a Vendor Resale Authorization Number issued by the Department. The proposed amendments provide that selling dealers may make tax-exempt sales for resale to a purchaser whose current Communications Services Tax Annual Resale Certificate is on file without seeking a new certificate for each subsequent sale during that calendar year. For sales made to purchasers who purchase on account from a dealer on a continual basis, the selling dealer is not required to obtain a new certificate for each calendar year. The proposed amendments provide that selling dealers may document tax-exempt sales for resale by obtaining a Transaction Resale Authorization Number or a Vendor Resale Authorization Number from the Department by using the Department’s on-line Certificate Verification System or calling the Department’s nationwide toll-free telephone verification system. The proposed amendments provide the requirements for the selling dealer to obtain a transaction resale authorization number for each and every resale transaction and to document each resale transaction. Selling dealers who document sales for resale by obtaining a Vendor Resale Authorization Number from the Department must also obtain a signed copy of the purchaser’s Communications Services Tax Annual Resale Certificate. The proposed amendments provide how to obtain the Vendor Resale Authorization Number from the Department and the time periods during which the authorization number is valid.