Minnesota § 297F.185 REVOCATION OF SALES AND USE TAX PERMITS

Minnesota Statutes

§ 297F.185 — REVOCATION OF SALES AND USE TAX PERMITS

Minnesota § 297F.185

PartEXCISE AND SALES TAXES

Ch. 297FCIGARETTES AND TOBACCO TAXES

This text of Minnesota § 297F.185 (REVOCATION OF SALES AND USE 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. § 297F.185 (2026).

Text

(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 section270C.722.

(b)The commissioner may revoke a retailer's sales or use permit as provided in section270C.722if the retailer, directly or indirectly, purchases for resale cigarettes without the proper stamp affixed.

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(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 section270C.722.
(b) The commissioner may revoke a retailer's sales or use permit as provided in section270C.722if the retailer, directly or indirectly, purchases for resale cigarettes without the proper stamp affixed.