My wifes business involves taking her merchandise from our home to various craft sales sites. Is this commuting or vehicle expense of the business?

[landtoconnell28]

Is the mileage using our own personal vehicles to transport my wife's crafted merchandise to and from craft fairs considered business mileage expense?

[DawnC0 · Accepted solution]

Yes, those miles are considered business mileage expense, not commuting, if your wife is self-employed.  You can deduct business miles to and from temporary work locations.   

Commuting miles, which are never deductible, are miles driven between your home and your main or regular place of work.