Special Notice to Temporary Vendors

Effective January 1, 2016, the Missouri Department of Revenue will require all vendors to have their own Missouri Tax Identification number if they make sales at retail. With this change, special event packets will no longer be necessary and will not be provided. Unregistered vendors will need to contact the Missouri Department of Revenue to obtain a sales tax license. The license will be issued with a statement including, “This business is authorized to make sales in all cities and counties within the State of Missouri and is required to collect and remit all applicable state and local sales taxes.” Click here for details.

Does this affect you?

If you sell retail items to the public at any Randolph County sales events and/or craft shows need to apply for your Missouri Tax Identification number, Randolph County Merchant License and City Business License. Any or all of these items may be subjected to inspection at an event.

DO I HAVE TO COLLECT SALES TAX

Yes, you must collect sales tax if you are selling retail to the public. Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax.

EXEMPTION CERTIFATE FOR SALES OF HANDICRAFT ITEMS

If you or your spouse are at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% or your annual income, you may complete and display an Exemption Certificate for Sales of Handicraft Items. Contact (573) 751-5860 or [email protected] for further information. Click here for that form.

WHAT IF I LIVE IN ANOTHER STATE

Your responsibilities for collecting and remitting sales tax are the same as a Missouri resident. However, if you earn more than $600.00 in the state of Missouri, you may also be required to file a Missouri state income tax return.

HOW DO I APPLY FOR A MISSOURI TAX ID NUMBER

The Missouri Department of Revenue has created a “Missouri Special Events Application” for special event vendors. You may access the form here or by calling 1-800-877-6881. Applications are recommended to apply well in advance of when it is needed for events.

If you have questions regarding sales tax and special events, please contact the Missouri Department of Revenue at (573) 751-5860 or email [email protected].

* Source: Missouri Department of Revenue website, http://dor.mo.gov/faq/business/special.php

other resources

Click here for a City of Huntsville Business License.

Email [email protected] for a City of Clark Business License

Email [email protected] for a City of Higbee Business License

Go to 204 West Martin Street in Cairo or email villageofcairo.com for a Village of Cairo Business License

Click here for a City of Moberly Business License.