The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2019 Legislature reduced the state rate for leases and licenses of real property from 5.7% to 5.5%. The proposed amendment to Rule 12A-1.070, F.A.C., adjusts the state sales tax rate to match the statutory change. Hemp had been classified as an agricultural commodity; thereby, exempting certain farm equipment from sales and use tax. The amendment to Rule 12A-1.087, F.A.C., incorporates new statutory reference for the state hemp program. Rule 12A-1.097, F.A.C., contains updates to sales and use tax rules and forms based on statutory changes made by the 2019 Legislature.