Fla. Stat. 220.152
Apportionment; other methods

(1)

Separate accounting;

(2)

The exclusion of any one or more factors;

(3)

The inclusion of one or more additional factors which will fairly represent the taxpayer’s tax base attributable to this state; or

(4)

The employment of any other method which will produce an equitable apportionment.

Source: Section 220.152 — Apportionment; other methods, https://www.­flsenate.­gov/Laws/Statutes/2024/0220.­152 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 220.152. Apportionment; other methods's source at flsenate​.gov