Chapter 2015-221, L.O.F., provides that for communications services billed on or after July 1, 2015, the state portion of the Florida communications services tax rate for certain services is reduced 1.73 percent from 6.65 percent to 4.92 percent. The law allows a communications services dealer to collect a combined 5.07 percent tax rate comprised of the state tax rate of 4.92 percent and the additional gross receipts tax rate of 0.15 percent if the components of the tax collected are properly shown on the dealer’s tax return. The state portion of the tax on direct-to-home satellite services is also reduced 1.73 percent from 10.8 percent to 9.07 percent. Section 15, Chapter 2015-221, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by that act to s. 202.12, F.S. To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to report and remit tax due on communications services beginning July 1, 2015, an emergency rule to incorporate updated tax returns ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective July 2015.