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 Randolph County Merchant’s License for my business?
If you answer yes to any or all of the checklist below, you need a merchant’s license:
* You own or operate a business; and
* The business is located in Randolph 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; and
* You collect and remit sales tax to the Missouri Department of Revenue.
How do I obtain a Merchant’s License?
Call the Randolph County Collector’s office at 844-277-6555 EXT 310 . We will be happy to answer your questions and send you the application. You may also drop by our office to obtain your license.
The merchant’s license is issued for the calendar year of January 1 through December 31. The annual license fee is $25.00.
Your state sales tax number, owner name, and mailing address must be on the application form. If you need more information on state sales taxes, please contact the Missouri Department of Revenue in Jefferson City at (573) 751-5860.
Once your application and payment are received you will be issued a validated Merchant’s License. It will be mailed to the address on the application, if remitted by mail.
A business with more than one permanent location is required to obtain a license for each place of business. If you are located within a city or an incorporated area you will need to check to see if they also require a City License. The County Merchant’s License is in addition to any other requirement you may have.