Bass, Berry & Sims attorneys Mike Sontag and Steve Jasper examine how the term “place of business” has been widely used but often inconsistently interpreted by taxpayers, tax practitioners, departments of revenue and courts. In the article for Tax Notes State, the authors (1) provide examples of how courts have used a more practical “kind of place, kind of business” analysis to resolve place of business disputes and (2) demonstrate how this analysis can be applied to make better and more reliable determinations about whether some activity is, or is not, a taxable place of business.

The full article, “What Am I Doing Here? Solving the ‘Place of Business’ Conundrum,” was published by Tax Notes State on June 20 and is available online (subscription required).