The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide instructions for the Department’s on-line Certificate Verification System, which allows users to verify the validity of an entity’s Florida Consumer’s Certificate of Exemption number and the validity of a purchaser’s sales tax certificate of registration number; (2) update information on where to contact the Department regarding the verification of an entity’s Florida Consumer’s Certificate of Exemption number or the verification of a certificate of registration number; and (3) clarify that selling dealers are required to maintain copies of the Florida Consumer’s Certificate of Exemption of each entity to which they make tax-exempt sales and are required to maintain a copy of the annual resale certificate of each customer to which they make tax-exempt sales. The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations) is: (1) to provide instructions for the authority granted under Chapter 2006-52, L.O.F., which allows taxpayers to forego their authorized collection allowance and to direct the Department to transfer the foregone collection allowance to the Educational Enhancement Trust Fund; and (2) remove provisions regarding the Apalachicola Bay Oyster Surcharge, rendered obsolete by Chapter 2006-185, L.O.F.