2005 Minnesota Statutes

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

    (a) 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 270C.722. 

    (b) The commissioner may revoke a retailer's sales or use 
 permit as provided in section 270C.722 if the retailer, directly 
 or indirectly, purchases for resale cigarettes without the 
 proper stamp affixed. 

    HIST: 1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 
 c 4 art 4 s 3