The subject of the rule workshop is: (1) the proposed repeal of the obsolete rule on the transfer of tax liability when a dealer sells or discontinues a business; (2) the proposed amendments to provide that charges to individuals traveling in air commerce are not subject to the tax imposed on admissions; (3) the procedures to obtain a refund of previously paid sales and use tax on purchases of equipment, machinery, and other materials for renewable energy technologies; (4) the proposed updates to the rule and sales and use tax returns to provide that only those dealers who file sales and use tax returns and remit the amounts due on the returns by electronic means for returns due after July 1, 2012, may claim a collection allowance; (5) the proposed updates to include the exemption for electricity used in packing agricultural farm products on the farm and the exemption for electricity used in packinghouses where fruits, vegetables, or meat from cattle or hogs are prepared for market or for shipment in fresh form for wholesale distribution; and (6) the proposed updates to reflect the reduction from 10 percent to 5 percent the increase in productive output needed for expanding businesses to qualify for a sales tax exemption for machinery and equipment.