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297F.185 Revocation of sales and use tax permits.

If a retailer purchases for resale from an unlicensed seller more than 20,000 cigarettes or $500 or more worth of tobacco products, the commissioner may revoke the person's sales and use tax permit as provided in section 297A.86.

HIST: 1Sp2001 c 5 art 12 s 86

Official Publication of the State of Minnesota
Revisor of Statutes