Rule 12A-1.0615, F.A.C. (Hotel Rewards Points Programs), is being created to provide guidelines regarding the application of Florida tax in situations involving hotel rewards points programs within the transient rentals industry that reflect the findings of Report Number 2005-131, “Application of the Tourist Development Tax to the Sale of Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program” issued by the Committee on Government Efficiency Appropriations. When in effect, this rule will provide guidelines for the taxability of transient lodging accommodations provided to rewards points programs members and the taxability of transactions between the administrator of the hotel rewards points program and the hotel participating in the program.