> For the complete documentation index, see [llms.txt](https://docs.commercelayer.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.commercelayer.io/core-api-reference/2026-05/merchants.md).

# Merchants

The merchant object and the allowed CRUD operations on the related resource endpoint

A merchant is the fiscal representative selling in one or more [markets](/core-api-reference/2026-05/markets.md) and/or [stores](/core-api-reference/2026-05/stores.md). It represents the legal entity — with its own billing address — responsible for the transactions taking place in the markets it owns.

## Merchants and markets

Each market must be associated with exactly one merchant, but the same merchant can own multiple markets. An organization can also have more than one merchant — for example, if you operate multiple brands or legal entities under the same Commerce Layer organization, each with its own tax registration and billing details.

{% hint style="info" %}
A store inherits its merchant from the associated market by default, but you can optionally assign it a different one — for example, if a specific retail location is fiscally represented by a distinct legal entity.
{% endhint %}

## Billing address and tax calculation

A merchant must be associated with a billing [address](/core-api-reference/2026-05/addresses.md) at creation time. Tax calculators use this address — together with the order's shipping address — to determine the applicable tax rate, so getting it right during setup directly affects tax computation for every order placed in the merchant's markets.


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