The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), is to: (1) reorganize the rule to improve readability and simplify provisions regarding the new tire fee; (2) clarify that the fee is applicable when a new motor vehicle tire is sold to a governmental entity or a tax-exempt entity; (3) provide that the fee is not to be marked up beyond the statutory rate; (4) clarify the term "motor vehicle" for purposes of the fee, providing examples of various types of vehicles and whether the tires sold for use on such vehicles are subject to the fee; (5) provide that tires used on racing vehicles that are not operated on Florida highways are not subject to the new tire fee; (6) revise the suggested exemption certificate used to purchase tires for vehicles that are not subject to the fee; and (7) put dealers on notice of the requirement to maintain the exemption certificates in their records. The purpose of the proposed amendments to Rule 12A-12.0011, F.A.C. (Battery Fee), is to: (1) reorganize the rule to improve readability and simplify provisions regarding the lead-acid battery fee; (2) clarify that the fee is applicable when a battery is sold to a governmental entity or a tax-exempt entity; (3) provide that the fee is not to be marked up beyond the statutory rate; (4) adopt the revised provisions of Rule 12A-12.001, F.A.C., regarding the definition of "motor vehicle" for purposes of the fee; and (5) clarify the definition of a "new" lead-acid battery and a "remanufactured" lead-acid battery for purposes of the fee.