{"data":{"id":"us-mn/minn.-stat.-297a.85","jurisdiction":"us-mn","citation":"Minn. Stat. § 297A.85","heading":"CANCELLATION OF PERMITS.","body":"The commissioner may cancel a permit if one of the following conditions occurs:\n(1) the permit holder has not filed a sales or use tax return for at least one year;\n(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years;\n(3) the permit holder requests cancellation of the permit;\n(4) the permit is subject to cancellation under section 270C.722, subdivision 2, paragraph (a);\n(5) the permit is subject to cancellation under section 297A.84; or\n(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1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.","path":["EXCISE AND SALES TAXES","CHAPTER 297A. GENERAL SALES AND USE TAXES","PERMITS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297A.85","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"3ae673325d74f7ee2b875ae92b72e09f761db10a753c4e11adc1916c2eca0d77","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297a.84","next":"us-mn/minn.-stat.-297a.86"},"notice":"GroundRules: Original legal text. Not legal advice."}