The proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are not subject to the tax imposed on admissions. The proposed creation of Rule 12A-1.0144, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), provides how to obtain a refund of previously paid sales and use tax on purchases of equipment, machinery, and other materials for renewable energy technologies, as provided in Section 212.08(7)(hhh), F.S., as created by Section 4, Chapter 2012-117, L.O.F. The proposed repeal of Rule 12A-1.055, F.A.C. (Sale or Discontinuation of Business), removes the rule containing obsolete provisions relating to the transfer of liability for sales and use tax when a person transfers or quits a business that are provided in Section 213.758, F.S., as amended by Section 1, Chapter 2012-55, L.O.F. The proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), incorporate the provisions of Section 2, Chapter 2012-145, L.O.F., which continues to allow a collection allowance for only those sales and use tax dealers who file electronic tax returns and remit the amounts due on the returns by electronic means for sales tax returns due on or after July 1, 2012. The proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Use for Agricultural Purposes), incorporate the provisions of Section 212.08(5)(e)2., F.S., as amended by Section 8, Chapter 2012-32, L.O.F., effective January 1, 2013, including: (1) changing the rule title of the rule to reflect the inclusion of the provisions regarding electricity used for certain agricultural purposes; (2) the exemption for electricity used in packinghouses where fruits, vegetables, or meat from cattle or hogs are prepared for market or for shipment in fresh form for wholesale distribution; and (3) expanding the exemption for production or processing agricultural farm products on the farm to include packing agricultural farm products on the farm. The proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), incorporate the provisions of Section 8, Chapter 2012-32, L.O.F., which, effective January 1, 2013, reduces from 10 percent to 5 percent the increase in productive output needed for expanding businesses to qualify for a sales tax exemption for machinery and equipment. The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), adopt, by reference, updates and changes to sales and use tax returns necessary to incorporate the provisions of Section 2, Chapter 2012-145, L.O.F., which continues to allow only those sales and use tax dealers who file electronic tax returns and remit the amounts due on the returns by electronic means to claim a collection allowance for sales tax returns due on or after July 1, 2012.