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§150.010 RSMo describes a merchant as, “a person, corporation, co-partnership 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.
Questions concerning a city business license can be answered at the city hall where your business is located.
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