Merchant License
Missouri Law, 150.010 RSMO , 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”.
A Phelps County Merchant’s License is required if:
- You own or operate a business; and
- The business is located in Phelps County whether within or outside any city limits; 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 or wholesale; and
- You collect and remit sales tax to the Missouri Department of Revenue.
If you live in Phelps 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 only 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.
Application Process
To obtain a Merchant’s License, fill out the Merchant License Application and return it to the Phelps County Collector’s office for processing. You will need to include a check for $25 made payable to the Phelps County Collector. Or you can come into our office and pick up an application.
Your state sales tax number must be included on the application. If you need more information regarding state sales tax, please contact the Missouri Department of Revenue, Truman Bldg., 301 W. High Street, Jefferson City, MO 65101; or by phone at (573) 751-5860.
Your validated license will be mailed to you at the business location address included on the application. 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.