"Place of business" defined

The place actually occupied, either continuously or at regular periods, by a dealer or manufacturer, where such dealer's or manufacturer's books and records are kept and a large share of business is transacted, is deemed to be the established place of business for the purpose of chapters 1-6 of this title. Acts 1951, ch. 70, § 14 (Williams, § 5538.114); T.C.A. (orig. ed.), § 59-115. The place actually occupied, either continuously or at regular periods, by a dealer or manufacturer, where such dealer's or manufacturer's books and records are kept and a large share of business is transacted, is deemed to be the established place of business for the purpose of chapters 1-6 of this title. Acts 1951, ch. 70, § 14 (Williams, § 5538.114); T.C.A. (orig. ed.), § 59-115.