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) clarify that permit holders must issue a copy of their permit to make tax-exempt purchases of communications services identified on the permit; (3) clarify that permit holders must surrender a cancelled permit to the Department; and (4) clarify how permit holders are to pay the amount of communications services tax due 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.