Division of Administrative Hearings, Florida
Filed: Jan. 26, 2010
Whether Kohl's Corporation (Kohl’s or Petitioner), is entitled to the Qualified Target Industry Tax Refund sought and whether its certification as a Qualified Target Industry (QTI) should be revoked.Petitioner failed to prove that it met the terms of its QTI Agreement and, in fact, pursuant to statute, cannot. Therefore, claim denial and revocation of QTI business status is appropriate.