The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 52, Chapter 2017-36, Laws of Florida, which specify a period during which the sales of certain clothing, school supplies, personal computers and personal computer related accessories are exempt from sales and use tax. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 52, Chapter 2017-36, Laws of Florida.