Fixed place of business definition
Fixed place of business means a place of business located in the city boundaries and occupied for the particular purpose of conducting business.
Fixed place of business generally means a place, site, structure, or other similar facility through which you engage in a trade or busi- ness. “Regularly scheduled transportation” means that a ship or aircraft follows a pub- lished schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. This definition applies to both scheduled and chartered air transporta- tion.
Fixed place of business means an estab- lished location of a commercial or industrial en- terprise owned, managed, or operated by a per- son, firm or corporation.
More Definitions of Fixed place of business
Fixed place of business normally means a staffed presence. For further information see section 148 of the Finance Act 2003 or article 5 of the OECD Guidelines for Multinational Enterprises for more information.
Fixed place of business means and includes any place actually occupied continually during the term of such license by a person or individual engaged in a business where the books and records of such person or individual are kept, and at which a large part of the business of such person or individual is transacted.
Fixed place of business means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severance of forest products does not constitute a fixed place of business.
Fixed place of business means a mill, plant, yard, or other location at which occurs a regular and
Fixed place of business means the premises occupied for the particular purpose of conducting business, and regularly kept open for such purpose. Such term shall also include a telephone answering service; provided, that the applicant has a contract or agreement for services for six months or more. Applicants with such agreement or contract shall pay tax and be licensed as are applicants having a fixed place of business.
Fixed place of business means a location where a business enterprise primarily and
Fixed place of business shall include a place of management, a branch, an office, a factory, a workshop, a warehouse, a mine, quarry or other place of extraction of natural resources.