The purpose of this rulemaking is to implement the following law changes: • Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events. Section 19 of Chapter 2022-97, L.O.F., revises s. 212.04(2)(a)5., F.S., to include additional events. The purpose of this rulemaking is to implement this law change by amending Rule 12A-1.005, F.A.C. • Section 212.08(7)(b), F.S., provides for an exemption from tax for certain combustible fuels used in an industrial manufacturing, processing, compounding, or production process at a fixed location in this state. Section 23 of Chapter 2022-97, L.O.F., revises s. 212.08(7)(b), F.S., to include hydrogen as one of the specified exempt combustible fuels. The purpose of this rulemaking is to implement this law change by amending Rule 12A-1.059, F.A.C. • Section 212.08(3)(b), F.S., provides for an exemption from tax for that portion of the sales price below $20,000 for a trailer weighing 12,000 pounds or less purchased by a farmer for agriculture production and transportation. Section 212.08(5)(b), F.S., provides for an exemption from tax for purchases of materials used to construct or repair fencing used in agricultural production. Section 23 of Chapter 2022-97, L.O.F., revises s. 212.08(3)(b), F.S., by allowing the exemption from tax for any trailer purchased by a farmer for agriculture production and transportation and revises the exemption for purchases of certain fencing materials provided by s. 212.08(5)(b), F.S., by including additional materials that qualify for the exemption. The purpose of this rulemaking is to implement this law change by amending Rule 12A-1.087, F.A.C. • Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous state fiscal year was more than $20,000. Effective January 1, 2023, Chapter 2022-151, L.O.F., reduces the electronic filing threshold for a taxpayer to file returns and remit payments from $20,000 to $5,000. The purpose of this rulemaking is to implement this law change and provide clarifying updates by amending Rule 12A-1.097, F.A.C.