(b) (1) “Central services” means the performance of central management or administrative functions.

(2) “Central services” includes:

(i) general management;

(ii) accounting;

(iii) computer tabulating;

(iv) data processing;

(v) purchasing;

(vi) transportation or shipping;

(vii) advertising;

(viii) legal services;

(ix) financial services; and

(x) research and development.

(c) “Company headquarters” means a facility where the majority of a business entity’s financial, personnel, legal, and planning functions are handled on a regional or national basis.

(d) “Full-time position” means a position requiring an employee to work at least 840 hours during at least 24 weeks in a 6-month period.

(e) “Qualified employee” means an employee filling a qualified position.