Section 213.06(2), Florida Statutes, provides an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare of Florida citizens. The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule, pursuant to Section 120.54, F.S., on behalf of the Department, when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 26 of Chapter 2017-36, Laws of Florida, provides an exemption from sales tax for purchases of data center property by data center owners, tenants, and contractors, beginning July 1, 2017. The rule provides exemption eligibility requirements, definitions of data center property, the application process, and procedures to document purchases of exempt data center property. The emergency rule incorporates, by reference, Form DR-1214DCP, Application for Data Center Property Temporary Tax Exemption Certificate.