Minnesota § 270B.08 SALES TAX PERMITS

Minnesota Statutes

§ 270B.08 — SALES TAX PERMITS

Minnesota § 270B.08

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270BTAX DATA, CLASSIFICATION AND DISCLOSURE

This text of Minnesota § 270B.08 (SALES TAX PERMITS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270B.08 (2026).

Text

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 section297A.85.

Subd. 2.Revocation or cancellation.
When a taxpayer's sales tax permit has been revoked or canceled under section270C.722or297A.84, the commissioner may disclose to any person data identifying the holder of the revoked or canceled permit, the basis for the revocation or cancellation, the date of the revocation or cancellation, and if a revoked or canceled permit has bee

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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 section297A.85.

Subd. 2.Revocation or cancellation.
When a taxpayer's sales tax permit has been revoked or canceled under section270C.722or297A.84, the commissioner may disclose to any person data identifying the holder of the revoked or canceled permit, the basis for the revocation or cancellation, the date of the revocation or cancellation, and if a revoked or canceled permit has been reinstated, the date upon which the permit was reinstated.