Flea Market Business

[Oxtrainer]

Client rents booths at the flea market, has 8 x 10 office at home where the paper work,
ordering etc is done. Client travels all over several states, buying materials to sell.
Where does the milage start, from the home or from the booths at the flea market?

[Bees Knees]

Assuming there is no other fixed location where administrative duties occur, and the home office is used regularly and exclusively for business, then the home office qualifies as the principal place of business and mileage starts from home. See TTB page 5-15.