Does a vehicle or motor home meet the definition of an established place of business?
A motor home or any type of vehicle itself does not meet the definition of an established place of business. An established place of business means occupying a location where books and records are kept and a large share of the business is transacted. Dealers may transact a substantial portion of their business using their vehicle as a tool of the trade but must nonetheless maintain a bona fide established place of business.
