Merchant's License for Taney County

Who is a Merchant?
A merchant is any person, corporation, partnership or association of persons who engages in the sale of goods, wares and merchandise at wholesale or retail. The sales may be made for profit or they may be accommodation sales (not for profit); they may be made from a stock of goods on hand or by ordering goods from another source. The County Collector shall issue and inspect to be sure the merchants display the license (RSMO 150.110).


A strictly "service" business is not required to have a merchant license. However, many service businesses are also merchants and therefore need a merchant license. Here are a few examples:


  • A lawn care business which supplies the fertilizer it uses.
  • A handyman who supplies the parts needed to do the repairs.
  • A photographer who sells prints.
  • A plumber who supplies parts.
  • A landscaper who provides the plants.
  • A salon that sells hair/beauty/body products.


State Law requires the merchant license applicant, as a part of his merchant license application, to provide his state sales tax number or a sales tax exemption statement from the Sales Tax Division of the Missouri Department of Revenue.

How do I obtain a Merchant's License?
Please print and fill out the application below and mail it with your payment to our office. For your convenience, you may email it to collector@co.taney.mo.us and we will call to collect payment by phone. Once in our system, you will be able to pay future years online.

  • Merchant License Application
  • If you need more information regarding state sales taxes, please contact the Missouri Department of Revenue in Jefferson City (573)751-5860 or visit their Web site at http://dor.mo.gov

    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.

    Your validated license will be mailed to you at the 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.

    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 Taney County but engage in or conduct a temporary or transient business of selling goods you must have a Merchant's License, so long as you meet the other requirements.