Section R357-15-2: clarifies definitions to the investment of qualifying tangible property is the amount of acquisition cost less trade-in allowance, and adds definitions to software, qualified business use vehicle, payment documentation, and purchase documentation. Section R357-15-4: clarifies the application process and required documentation. Section R357-15-5: clarifies that the administrator may deny a tax credit for the trade-in allowance of a vehicle, certain software purchases, applications older than three years, and fixed assets purchased from another entity with the same ownership.