Are you engaged in a trade or business?
If so, do you KNOW what the legal definition of a "trade or business" is in the law?
You can find it in the tax code at 26 USC 7701(a)(26):
The term “trade or business” includes the performance of the functions of a public office.
There is NO OTHER definition of this term anywhere in the tax code.
FYI.
Correct. Mentioning the Virgin Islands and Washington DC has no power to include (nor necessarily exclude) Virginia and Washington, because the category of the former is territories rather than sovereign states. All the details are spelled out in the cascade here and I'm interested in your take.