Host: What is considered a home business?

Aurthur Auerbach: Home business I think is self-explanatory. It's something that you are running out of your own house. Now nothing requires you to go out and rent an office and obviously, in certain small businesses that wouldn't be cost effective. But the reason that this comes up generally is a separate category are the folks who are selling Amway, Mary Kay, Discovery toys, the jewelry, the pocket books and a whole bunch of other things that they might be doing from going to various parties, but they are based in their own home. I could also be a freelance CPA which I did years ago. I was a Certified Public Accountant. I did not have an office. I was out on my own. My office was legitimately in the basement of my home and so I just operated out of my house. So that would be a home based business. The care here is if you have an office to go to and you choose to operate out of your house because you don't like commuting in the morning, that doesn't necessarily justify a home office.