The purpose of the proposed amendments to Rule 12A-19.030, F.A.C., (Communications Services Tax Direct Pay Permits), is to: (1) require a permit holder whose permit will expire to file an application for renewal of the permit with the Department; (2) require that direct pay permit holders whose communications services tax certificate of registration has been canceled must surrender their direct pay permit to the Department; (3) clarify that permit holders must issue a copy of their permit to the dealer in lieu of paying the communications services taxes identified on the permit; and (4) clarify how the amount of tax due by permit holders is to be paid to the Department. The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) adopt, by reference, the new form used by permit holders to renew their direct pay permit; (2) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; and (3) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.