PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate changes made to Section 212.04, F.S., by Section 22 of 2017-36, L.O.F., which authorize refunds or credits of sales tax paid on the purchase of admissions that are resold to certain exempt entities under certain circumstances. The purpose of the amendments to Rule 12A-1.038, F.A.C., is to implement the statutory changes made to Section 212.08(6), F.S., by Section 26 of 2017-36, L.O.F., which allows an entity that operates a municipally-owned golf course to make certain purchases tax exempt under certain conditions. The purpose of the amendments to Rule 12A-1.044, F.A.C., is to remove the requirement for vending machine operators to post a specified notice on vending machines, as provided in Section 24 of Chapter 2017-36, L.O.F. The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate the statutory elimination of the $5.00 registration fee required of persons that submit a Florida Business Tax Application (Form DR-1), as provided in Section 29 of Chapter 2017-36. The purpose of the proposed amendments to Rule 12A-1.097, F.A.C., is to adopt, by reference, changes to forms currently used to administer sales and use tax, as well as to promulgate a form for the first time. Changes to forms bring the forms into compliance with current administrative procedures, update contact information for the Department, and implement statutory changes. The new form will be used in the calculation of sales tax on certain leases of real property, as provided in Chapter 2017-36, L.O.F. The purpose of additional amendments to Rules 12A-1.004, 12A-1.038, and 12A 1.060, F.A.C. is to update contact information.