The commissioner may cancel a permit if one of the following conditions occurs:
(1) the permit holder has not filed a sales or use tax return for at least one year;
(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years;
(3) the permit holder requests cancellation of the permit;
(4) the permit is subject to cancellation under section 270C.722, subdivision 2, paragraph (a);
(5) the permit is subject to cancellation under section 297A.84; or
(6) the permit holder is a taxable cannabis product retailer as defined in section 295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section 342.43, subdivision 1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.
Official Publication of the State of Minnesota
Revisor of Statutes