The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by Section 19, Chapter 2006-289, Laws of Florida (L.O.F.), and amended by Chapter 2007-56, L.O.F., for electricity used for the production or processing of agricultural farm products on a farm are provided in Rule 12A-1.087, F.A.C., as amended. The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes), is to: (1) incorporate the provisions of Sections 1-2, Chapter 2005-197, L.O.F., which provide an exemption for power farm equipment; (2) provide that the purchase, lease, or rental of power farm equipment that is purchased and invoiced as a single working unit is exempt, but when purchased separately only items qualifying as power farm equipment are tax-exempt; and (3) eliminate the requirement for an exemption certificate to be issued by the purchaser to the seller for the purchase of tax-exempt seeds, including field, garden, and flower seeds, because seeds are tax-exempt regardless of the type of seed or their use.