retail space
Defined in 1 place of the United States Code.
The term “retail space” means real property leased, occupied, or otherwise used by a lessee in its trade or business of selling tangible personal property or services to the general public.
Source
- 1997–present26 U.S.C. § 110Internal Revenue Code · Qualified lessee construction allowances for short-term leases · for purposes of this section