COUNTY MERCHANT LICENSE Annual Fee of $25.00 License period January 1 through December 31
According to Missouri Statute Section 150, every person, corporation, partnership or association of persons who deals as a merchant is required to obtain a county merchant license. If the merchant has multiple locations, a separate license is required for each location. The license is in addition to, not in lieu of, any other federal, state or local licensing requirements. A business who offers only a service is not required to have a merchant license. However, many service businesses are also merchants and, therefore, need a merchant license. Basically, if a business is required by the State of Missouri to have a sales tax number, the business would need a merchant license.
A merchant is defined in the Missouri Statutes as: a person, corporation, partnership or association of persons who engages in the selling of goods, wares and merchandise at any store at wholesale or retail. The sales may be made for profit or they may be accommodation sales. They may be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of said sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by said seller.
Example of Application is attached. You may print the application or request an original be mailed to you. Complete the application and mail with $25.00 fee to the address listed on the form.