The following capitalized terms have the meanings indicated. Referenced forms are available on the Internet at http://www.floridajobs.org or may be obtained from the Division.

1. (1) “Applicant” means a taxpayer that applies to qualify as eligible to apportion its adjusted federal income under section 220.153, F.S.
2. (2) “Application” means the “Apportionment by Sales Factor Application” form DSBD 153-2, HYPERLINK "http://www.flrules.org/Gateway/reference.asp?No=Ref-02874"
   http://www.flrules.org/Gateway/reference.asp?No=Ref-02874, effective 4/2012, which is hereby incorporated by reference.
3. (3) “Division” means the Department of Economic Opportunity, Division of Strategic Business Development, which is located at the address: 107 East Madison Street, Mail Station 80, Caldwell Building, Tallahassee, Florida 32399.
4. (4) “Notice of Intent” means the “Notice of Intent to Apply for Apportionment by Sales Factor” form DSBD 153-1, HYPERLINK "http://www.flrules.org/Gateway/reference.asp?No=Ref-02873"
   http://www.flrules.org/Gateway/reference.asp?No=Ref-02873, effective 4/2012, which is hereby incorporated by reference.

Rulemaking Authority 220.153(5) FS. Law Implemented 220.153 FS. History–New 7-30-13.