How should a food truck or seller on wheels register for business tax purposes if the seller travels to different jurisdictions to sell their product?

Persons who sell tangible personal property from a vehicle that travels into numerous jurisdictions should register in the jurisdiction of their domicile (i.e. where the seller is based) and carry a copy of their business license when selling in other jurisdictions as proof of licensure. 

 In the case of food trucks who pay a fee to utilize a commercial kitchen or commissary to prepare food and/or park the food truck, the commercial kitchen or commissary constitutes a location for business tax purposes. The food truck operator should obtain a business license and remit all sales to the jurisdiction in which the commercial kitchen or commissary is located.


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