Florida Cost of Performance (COP) Apportionment: What is Going On?

NEWS & INSIGHTS Florida Cost of Performance (COP) Apportionment: What is Going On? Florida’s cost of performance (“COP”) regulation for purposes of apportioning sales other than tangible personal property seemed clear. 12C-1.0155(2)(l), Fla. Admin. Code, provides: Gross receipts from other sales shall be attributed to Florida if the income producing activity which gave rise to […]

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