The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to provide for the distinction of parts and materials that are incorporated into the repair of industrial machinery and equipment qualifying for exemption under Section 212.08(7)(xx), F.S., from those that are used or consumed in the repair or operation of the machinery and do not qualify for the exemption. The proposed amendments define the terms “parts” and “materials,” “consumables,” and “repair,” with examples of such items, and provide a suggested exemption certificate to provide to the selling vendor to purchase qualifying parts and materials tax-exempt at the time of purchase for immediate use or to place in an inventory of spare parts and materials.