<HTML><head><meta http-equiv="content-type" content="text/html; charset=ISO-8859-1"></head><body bgcolor="#FFFFFF" text="#000000">With point that David makes about the music teacher, what about the proffesional muscian who practices at home, ane then pertorms elsewhere? On the other hand, here in Hawaii I have to collect sales tax on all transactions, including public schools and churches, (and then pay it to the state). Because of that I have to have a business license, but only to collect and pay the taxes, not to be in business. Wim Sent from my HTC PURE™,Windows® phone from AT&T <hr>From: David Boyce <David@piano.plus.com> Sent: Thursday, November 10, 2011 12:02 PM To: pianotech@ptg.org Subject: Re: [pianotech] Business Definition Yes indeed. I know I'm in a different country with different laws, so maybe I shouldn't comment, but it seems crazy to me and I am sure it would not stand up to proper legal scrutiny. If it does, the implications are huge! The actual provision of the service (and the small amound of selling of product, like Dampp Chasers and Cory products) does not take place in the Technician's home.  All that happens in his home is an agreement made by telephone to provide a service or sell a product in the HOME OF THE CLIENT.  Technically then, the home of every client must be appropriately registered as a place of business, since that is where the service is provided, and payment received! Could a County official even prove that telephone agreements to provide a service take place in a Technician's home? Supposing the Technician said "I only give out my cellphone number, and calls only ever come when I am out and about, never when I am at home".  Where then is the place where the agreement is made to provide the service? Consider also the case of a peripatetic music teacher who does no teaching in his own home, but always travels to the homes of his pupils.  Is his home also his place of business? Wim must surely be right, about asking for some official rulings.  Best regards, David. <blockquote type="cite"> <div style="FONT-FAMILY: arial,helvetica; COLOR: black; FONT-SIZE: 10pt"><blockquote style="BORDER-LEFT: blue 2px solid; "></blockquote></div></blockquote> [The entire original message is not included]</body></HTML>