Minnesota § 297A.85 CANCELLATION OF PERMITS

Minnesota Statutes

§ 297A.85 — CANCELLATION OF PERMITS

Minnesota § 297A.85

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.85 (CANCELLATION OF 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. § 297A.85 (2026).

Text

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 section270C.722, subdivision 2, paragraph (a);

(5)the permit is subject to cancellation under section297A.84; or

(6)the permit holder is a taxable cannabis product retailer as defined in section295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section342.43, subdivision 1, and its license to sell a taxable cannabis product as defined in section2

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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 section270C.722, subdivision 2, paragraph (a);
(5) the permit is subject to cancellation under section297A.84; or
(6) the permit holder is a taxable cannabis product retailer as defined in section295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section342.43, subdivision 1, and its license to sell a taxable cannabis product as defined in section295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.