• The proposed amendments to Rule 12A-1.005(2)(d), F.A.C., include additional exemptions from tax for admission to certain FIFA World Cup matches, Formula One Grand Prix races, and the Daytona 500, including certain qualifying or support races. • The proposed amendments to Rule 12A-1.059(2)(a), F.A.C., incorporate the exemption from tax for hydrogen used in the manufacturing, processing, compounding, or production of tangible personal property for sale, as well as update the exemption certificate used to document the exempt purchase. • The proposed amendments to Rule 12A-1.087(4), F.A.C., incorporate changes to the exemption from tax for the purchase of a trailer by a farmer for agriculture production and transportation. The proposed amendments to Rule 12A-1.087(10), F.A.C., incorporate the changes to the exemption from tax for the purchase of a trailer by a farmer for agriculture production and transportation and the exemption from tax for purchases of materials used to construct or repair fencing used in agricultural production in the exemption certificate used to document exempt purchases. • Beginning January 1, 2023, the proposed amendments to Rule 12A-1.097, F.A.C., incorporate the reduced electronic filing threshold of $5,000 requiring the electronic filing of tax returns and electronic payment of tax. Form DR-15N (Instructions for DR-15 Sales and Use Tax Returns) and Form DR-15EZN (Instructions for DR-15EZ Sales and Use Tax Returns) are revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file Forms DR-15 (Sales and Use Tax Return) and DR-15EZ (Sales and Use Tax Return) and pay the tax by electronic means. Form DR-1N (Registering Your Business) is revised to clarify sales and use tax registration instructions for motor vehicle rental companies, car sharing services, and peer-to-peer car sharing programs by adding a bullet for motor vehicle rental companies under the column for businesses required to submit Form DR-1 (Florida Business Tax Application) for each business location, and a bullet for car-sharing services and peer-to-peer car sharing programs under the column for businesses required to submit Form DR-1 for each county.