I have a separate shop, but maintain a home office related to my business that I do work out of. Do I qualify for the 003 Home-Based Business Exemption?
No. The 003 Home-Based Business Exemption is meant to apply to a natural person or that person and his or her spouse that conducts business solely from his or her home. If business is conducted from another location, such as an office or a storefront, the exemption does not apply.