Emergency Rule 12AER14-04, F.A.C. (Instructions for Sales and Use Tax Returns): (1) adopts, by reference, updates to Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/14), and Form DR-7N, Instructions for consolidated Sales and Use Tax Return (R. 07/14), to provide that taxable charges for electrical power or energy are subject to a combined rate of 6.95 percent, plus discretionary sales surtax; and (2) provides that the emergency rule supersedes the provisions of paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of Rule 12A-1.097, F.A.C., which adopts, by reference, Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/12), and Form DR-7N, Instructions for Consolidated Sales and Use Tax Return (R. 07/12), respectively.