(a) In this title the following words have the meanings indicated.
(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.