Apportionment; other methods.
F.S. 220.152
in effectIf the apportionment methods of ss. 220.15 and 220.151 do not fairly represent the extent of a taxpayer’s tax base attributable to this state, the taxpayer may petition for, or the department may require, in respect to all or any part of the taxpayer’s tax base, if reasonable:
(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: FL Statutes (Official Site)URL: https://www.flsenate.gov/Laws/Statutes/2025/Chapter220/AllFetched: 7/8/2026