The proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), pursuant to Section 212.03(1), F.S., as amended by Section 3, Chapter 2009-133, L.O.F., provide: (1) when consideration paid for the purchase of a timeshare, for the rental or occupancy of a timeshare, and for regulated short-term products is subject to tax; and (2) that consideration paid to an exchange program by a timeshare owner for the use or occupancy of an accommodation is not subject to tax.