The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective June 1, 2024, on the rental, lease, or license to use, occupy, or enter upon any real property (commercial rental) as provided in ss. 13 and 14, Ch. 2021-2, L.O.F., and to provide grammatical changes to simplify the rule. The purpose of the proposed amendments to Rule 12A-1.097 (Public Use Forms), F.A.C., is to incorporate, by reference, updates to Form DR-15N (instructions to Form DR-15), Form DR-15EZN (instructions to Form DR-15EZ), and Form DR-7N (instructions to consolidated filing) to reflect the decrease in the state sales tax rate on commercial rental.