Subject
The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 30 of Chapter 2020-10, Laws of Florida, which specify a period during which the sales of certain clothing and school supplies are exempt from sales and use tax, as well as the first $1,000 of the sales price of personal computers and personal computer-related accessories. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 30 of Chapter 2020-10, Laws of Florida.