Text Box: Laclede County
 Collector of Revenue

WHO IS A MERCHANT?
Missouri Law, §150.010 RSMo 1994, indicates that every person, corporation, co-partnership or association of persons, who deals in selling goods, wares and merchandise at any store, stand or place occupied for that purpose, is a "merchant".

DO I NEED A LACLEDE COUNTY MERCHANT'S LICENSE FOR MY BUSINESS? Yes! If you answer yes to all the items in the checklist below:

 

· You own or operate a business; and

· The business is conducted in Laclede County either within or outside the city limits of any incorporated area; and

· There is a sales tax number issued to the business by the Missouri Department of Revenue; and

· Product or merchandise is sold at retail; and

· You collect and remit sales tax to the Missouri Department of Revenue.

 

HOW DO I OBTAIN A MERCHANT'S LICENSE?
Call the Laclede County Collector's office at 417-532-4301. We'll be happy to answer your questions.  This office compiles a data base using information from the Department of Revenue
. If you need more information regarding state sales taxes, please contact the Missouri Department of Revenue in Jefferson City (573) 751-5860.

Your validated license will be mailed to you at the address provided by the Department of Revenue. A Merchant's License is issued for the calendar year of January 1 through December 31. The annual license fee is $25.00. A business with more than one permanent location is required to obtain a separate license for each place of business. A county issued Merchant's License is in addition to any city or other local business license you may have.

 

I DO NOT HAVE A PERMANENT SITE FOR MY BUSINESS BUT TRAVEL FROM PLACE TO PLACE SELLING GOODS. DO I NEED A MERCHANT'S LICENSE?

Yes! If you reside in Laclede County but engage in or conduct a temporary or transient business of selling goods you do need a Merchant's License so long as you meet the other requirements of the check list.

 

YOU DO NOT NEED A MERCHANT'S LICENSE IF:

You are a registered motor vehicle dealer and your primary business is selling motor vehicles; or

You are a physician, dentist, or veterinarian selling medicines, at either wholesale or retail, used in your practice; or

You are a farmer who grows or processes any article of farm produce or farm products on your farm as long as you do not have a regular stand or place of business away from your farm.

Merchant License