Section 12, Chapter 2014-38, Laws of Florida, authorizes the Department of Revenue to adopt an emergency rule relating to charges for the taxation of electrical power or energy. The law provides that conditions necessary for an emergency rule and its renewal have been met. Sections 2, and 4-6, Chapter 2014-38, Laws of Florida, provide that taxable charges for electrical power or energy included on bills for utility services dated on or after July 1, 2014, are subject to a combined tax rate of 6.95 percent. This rate consists of a 2.6 percent tax imposed under subparagraph 203.01(1)(a)3., F.S., and a 4.35 percent tax imposed under paragraph 212.05(1)(e), F.S., as amended. There is no change in the application of the discretionary sales surtax to taxable charges for electrical power or energy. This emergency rule is necessary to update the instructions to the sales and use tax returns for reporting the tax imposed on charges for electrical power or energy on utility bills dated on or after July 1, 2014.