Florida has amended Rule 12A-1.056, regarding the tax due at the time of sale as well as tax returns and regulations. The amendment incorporates a change that was made by legislation enacted in 2012. The change provides that only those sales and use tax dealers who file electronic tax returns and remit the amounts due electronically will continue to be entitled to a collection allowance for sales tax returns due on or after July 1, 2012. In addition, any dealer who files a timely return by electronic means and timely pays the amount due on the return by electronic means may elect to donate the amount of collection allowance that is allowed on that return to the Educational Enhancement Trust Fund. The revenues deposited into this trust fund will go to school districts that have adopted resolutions stating that the funds from this trust fund will be used to ensure that up-to-date technology is purchased for the classrooms in those districts and that teachers are trained in the use of the technology. (Rule 12A-1.056, Florida Department of Revenue, effective January 17, 2013)