This rulemaking rescinds and reserves Chapters 280 and 281 and rescinds and readopts Chapter 282. Chapters 280 and 281 describe the Department’s interpretation of the underlying statutes in order to assist and aid the public’s understanding of what is subject to use tax and what is exempt. Chapter 282 describes the Department’s interpretation of the underlying statutes and provides clarity on how use tax may be imposed depending on the transaction. The Department further revised Chapter 282 to provide clarification and to remove obsolete, unnecessary, and duplicative statutory language and also renumbered some rules in Chapter 282 due to other edits and for other organizational reasons.