The purpose of the proposed amendments to Rule 12A-1.070, 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, F.A.C., is to incorporate, by reference, updates to forms DR-15N, DR-15EZN, and DR-7N to reflect the decrease in the state sales tax rate on commercial rental.