The purpose of this rulemaking is to implement legislative changes and other updates to two forms within Rule 12A-1.097, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-15N, Instructions for DR-15 Sales and Use Tax Returns, and Form DR-15EZN, Instructions for DR-15EZ Sales and Use Tax Return, are revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file returns and pay tax electronically if they paid $5,000 or more in sales and use tax during the State of Florida’s prior fiscal year (July 1-June 30). Forms DR-15N and DR-15EZN are also revised for standard language updates.