Rule 12A-1.074, F.A.C. (Trade-Ins), provides that for a trade-in credit to be allowed against the sales price of an item, any used article to be taken in trade must be taken “at the time of sale.” In Department of Revenue v. Gamestop, Inc. (Case No. 1D10-2899, November 18, 2010), the appellate court affirmed that the phrase “at the time of sale” effectively negates Section 212.09, F.S., and is an invalid exercise of delegated legislative authority. The purpose of the proposed amendments to this rule is to remove the phrase “at the time of sale.” The subject of the provisions of Rule 12A-1.018, F.A.C. (Trade and Cash Discounts), is discounts, not trade-ins. Consistent with the court’s ruling in Department of Revenue v. Gamestop, Inc., the purpose of the proposed amendments to this rule is to remove the unnecessary reference to the term “trade-ins.”