place of business. A location at which one carries on a business. Cf. DOMICILE (2).
[Cases: Corporations  52. C.J.S. Corporations §§ 107–109, 886.]

principal place of business. The place of a corporation’s chief executive offices, which is typically viewed as the “nerve center.” [Cases: Corporations  52, 503(1). C.J.S. Corporations §§ 107–109, 717, 886.]

[Blacks Law 8th]