Certainly COP: Florida Court Rejects Department Of Revenue's Attempt To Conflate Costs Of Performance Sourcing With Market-Based Sourcing - Government Policy & Public Finance
On March 1, 2023, a Florida trial court confirmed that costs of performance (COP) sourcing, not market-based sourcing, is Florida's standard methodology for sourcing service receipts for apportionment purposes.
Source: mondaq.com
