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.
When to Get a Merchants License
A Merchants License is required when all of the following are true:
You own or operate a business
The business is located in Perry County, either within or outside the city limits of any incorporated area
There is a sales tax number issued to the business by the Missouri Department of Revenue
If your business is within the city limits, you should also check with the City for their licensing requirements.
Your state sales tax number must be included on the form. If you need more information regarding state sales taxes, please contact the Missouri Department of Revenue in Jefferson City at (573) 751-5860.
Return the completed form and check for $25 made out to the Perry County Collector to the Clerk's Office at:
321 N. Main St., Ste. 2
Perryville, MO 63775
Your validated license will be mailed to you at the address included on the application.