County Auditor Kay Chaffins explained that a transient merchant license is required for any person, firm, limited liability company or corporation that conducts business in the state in one location or by traveling place to place offering for sale goods, wares, or merchandise. She explained the license is valid for six months at a cost of $100, and after the license expires, the merchant must file with the county auditor a list of items sold to county residents and their cost. That information would then be forwarded to the state department of revenue. Those who hold registered retail merchant’s certificates are exempt from requiring this license.
