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§150.010 RSMo describes a merchant as, “a person, corporation, copartnership or association of persons who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose.”
You will need a Merchant’s License if you can check every item on the checklist below:
*You own or operate a business located in Pulaski County either within or outside the city limits of any incorporated area; and
*Products and merchandise are sold at retail; and
*The Missouri Department of Revenue has issued a state sales tax identification number to the business; and
*You collect and remit sales tax to the Missouri Department of Revenue.
How do I obtain a Merchant’s License?
A Merchant’s License can be obtained at the Pulaski County Collector’s Office located on the first floor of the County Courthouse. The state tax identification number must be presented at the time a Merchant’s License Application is completed along with an annual $25 license fee and verification of “No Tax Due” from Missouri Department of Revenue. This information can be obtained from the Department of Revenue web site at http://dor.mo.gov/tax/business/sales/notaxdue/tutorial.htm. The license is valid from January 1 through December 31. A business with more than one permanent location is required to obtain a separate license for each place of business.
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