Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 c 4 art 4 s 3
(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.
History: 1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 c 4 art 4 s 3
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Revisor of Statutes