Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 36 No. 40, October 8, 2010 issue of the Florida Administrative Weekly.

In response to comments received from the public the following changes have been made to subsection (4). In subparagraph 4. of paragraph (c), the first paragraph of the format of the Certificate of Entitlement has been changed, so that, when adopted, that paragraph will read:

4. The following is the format of the Certificate of Entitlement to be issued by the governmental entity:

CERTIFICATE OF ENTITLEMENT

The undersigned authorized representative of________(hereinafter “Governmental Entity”), Florida Consumer's Certificate of Exemption Number______, affirms that the tangible personal property purchased pursuant to Purchase Order Number______ from_______(Vendor) on or after _______ (date) will be incorporated into or become a part of a public facility as part of a public works contract pursuant to contract # _______with_______(Name of Contractor) for the construction of_______.

Paragraph (d) has been changed, so that, when adopted, that paragraph will read:

(d)~~(c)~~ Sales ~~are taxable sales~~ to contractors, including subcontractors, are subject to tax the contractor unless it can be demonstrated to the satisfaction of the Executive Director or the Executive Director’s designee in the responsible program that such sales are, in substance, tax exempt direct sales to the government.