Pretty much any location that UPS can deliver to is acceptable, providing you are not violating any zoning ordinances. You must also obtain "permission" from the CLEO (Chief Law Enforcement Officer) in the jurisdiction. This business address is referred to as your "licensed business premises" and all firearms must be transferred from there, except for a very few exceptions, such as gunshows. This means you cannot hand deliver a firearm to your brother-in-law and complete paperwork/background check at his home on Christmas eve. IOW, he must come to your business to take possession of the firearm. Also, all firearms "on the books" must be kept at that location, so security and such must be looked after. Woe to you if ATF calls and you "took that gun home for the weekend" without logging it out of your Bound Book. Learn the laws, obey the laws, expect to make little or no profit, and you will do okay with the cheap bastards who are into firearms and related stuff. [BD]