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Minnesota · Through 2025 Minnesota Statutes

Minn. Stat. § 297A.85: CANCELLATION OF PERMITS.

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Where this section sits in the code
  1. EXCISE AND SALES TAXES
  2. CHAPTER 297A. GENERAL SALES AND USE TAXES
  3. PERMITS

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1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.

Collected 2026-09-02T22:10:40Z. Source file · JSON

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