Merchant of record
The company that legally sells to the customer and handles tax, payments and receipts.
Updated
A merchant of record is the party that legally makes the sale: it takes the payment, charges and remits the right sales tax, and issues the receipt. When you buy software from a company that uses one, your receipt comes from the merchant of record rather than the software company.
Our own subscriptions are sold through Paddle as merchant of record.
For example: when a business subscribes to software sold through a merchant of record, the merchant of record is the seller on the invoice and handles the sales tax, while the software company provides the service.
How Primemgr handles this
Primemgr's own subscription is sold through Paddle, which acts as reseller and merchant of record, so your receipt and any tax invoice for the subscription come from Paddle.