Place of business

Place of business means any premises, facility, or installation used to carry on business, whether or not it is used exclusively for that purpose. Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business.

Quick method remittance rates for businesses that provide services

Quick method remittance rates for businesses that purchase goods for resale 

Additional information