Do You Need a Boone County Merchant’s License?
Missouri Law, Section 150.010 RSMo 2016, 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.
If you answer YES to all these items, you are required to have a merchant’s license:
• You own or operate a business.
• The business is located in Boone County.
• The business has a sales tax number issued by the Missouri Department of Revenue.
• You are a registered motor vehicle dealer and your primary business is selling motor
vehicles.
• You are a physician, dentist or veterinarian selling medicines in your practice.
• 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.
How Do You Obtain a Merchant’s License?
1. Obtain
a Missouri state
sales tax number
by contacting the
Missouri Department of Revenue
at:
301 W High St Rm 330, Jefferson City, MO 65101, 573-751-2836 or, dor.mo.gov/registerbusiness.
2. Return
a completed Boone County Merchant License
Application
with a
$25.00 fee
to the Boone County
Collector’s office. Applications can be downloaded at www.showmeboone.com/collector in the forms
section or picked up at the Boone County Collector’s office.
• If you reside in Boone County and engage in or conduct a temporary or transient business,
you need a Merchant’s License, as long as you meet the above requirements.
•
A Merchant’s License is issued for the calendar year:
January 1
st
thru December 31
st
.
• A business with more than one location is required to obtain a separate license for each
place of business.
• State of Missouri requirements must be satisfied before a Boone County Merchant’s License
can be issued.
Ashland 573-657-2091 109 E Broadway 65010 www.ashlandmo.us
Centralia 573-682-2139 114 S Rollins 65240 www.centraliamo.org
Columbia 573-874-7378 701 E Broadway 65201 www.como.gov
Hallsville 573-696-3885 202 Hwy 124 East 65255 www.hallsvillemo.org/
Harrisburg 573-874-0138 PO Box 97 65256 none available
Hartsburg 573-657-4529 PO Box 37 65039 none available
Rocheport 573-698-3245 703 First St 65279 www.rocheport.com
Sturgeon 573-687-3321 303 Station Dr 65284 www.sturgeon-mo.org
