The purpose of the proposed amendments to Rule 12A-1.0092, F.A.C., is to incorporate the exemption in s. 212.08(7)(uuu), F.S., for the sale of private investigations services by a small private investigative agency to a client created by s. 24, Ch. 2023-157, L.O.F. A small private investigative agency means a private investigator who employs three or fewer full-time or part-time employees, including leased employees, who, during the previous calendar year, performed private investigation services otherwise taxable in which the charges for the services performed were less than $150,000 for all its businesses related through common ownership. The purpose of the proposed amendments to Rule 12A-1.020, F.A.C., to incorporate the exemption in s. 212.08(7)(sss), F.S., for oral hygiene products created by s. 24, Ch. 2023-157, L.O.F. The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to provide for the exemption in s. 212.08(5)(a), F.S., on materials used to construct or repair permanent or temporary fencing used to contain, confine, or process cattle used in agricultural operations on lands classified as agricultural lands, as created by s. 24 of Ch. 2023-157, L.O.F. The proposed amendments to Rule 12A-1.097, F.A.C., incorporate legislative changes regarding the exemption for oral hygiene products in s. 212.08(7)(sss), F.S., and the exemption for diapers and incontinence products for human use in s. 212.08(7)(rrr), F.S., in Form DR-46NT, Nontaxable Medical and General Grocery List.