The purpose of the proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to: (1) clarify that mass transit system providers and local government users of diesel fuel who paid more than $20,000 in fuel taxes in the prior state fiscal year report are required to pay the fuel taxes electronically; (2) provide that effective January 1, 2011, taxpayers who are required to pay insurance premium taxes, fees, and surcharges or pollutant taxes electronically will be required to file their insurance premium tax return or pollutant tax return electronically; and (3) provide that pursuant to Section 212.08(5)(q), F.S., created by Section 9, Chapter 2010-147, L.O.F., taxpayers must file an electronic sales and use tax return to claim the entertainment industry tax credit authorized by Section 288.1254, F.S. When effective, these changes will update the rules regarding the electronic payment of taxes and the electronic filing of tax returns and information reports.