2002 Minnesota Statutes

     270B.08 Sales tax permits. 

    Subdivision 1.    Permit information.  The commissioner 
 may disclose to any person making an inquiry regarding the 
 issuance of a sales tax permit to a specific retailer whether a 
 permit has been issued to the retailer, the name and address of 
 the permit holder, the business name and location, the sales and 
 use tax account number, the date of issuance of the permit, and 
 whether the permit has been canceled under section 297A.85. 

    Subd. 2.    Revocation.  When a taxpayer's sales tax 
 permit has been revoked under section 297A.86, the commissioner 
 may disclose data identifying the holder of the revoked permit, 
 stating the basis for the revocation, and stating whether the 
 permit has been reinstated. 

    HIST: 1989 c 184 art 1 s 8; 1Sp1997 c 3 s 34; 2000 c 418 art 1 
 s 44; 2002 c 377 art 12 s 8