{"data":{"id":"us-mn/minn.-stat.-297f.185","jurisdiction":"us-mn","citation":"Minn. Stat. § 297F.185","heading":"REVOCATION OF SALES AND USE TAX PERMITS.","body":"(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 section 270C.722.\n(b) The commissioner may revoke a retailer's sales or use permit as provided in section 270C.722 if the retailer, directly or indirectly, purchases for resale cigarettes without the proper stamp affixed.","path":["EXCISE AND SALES TAXES","CHAPTER 297F. CIGARETTES AND TOBACCO TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297F.185","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"926181ed066f375541857a178bbcfc467e9b4be9b20711573e2a48b2c34b4d5f","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297f.18","next":"us-mn/minn.-stat.-297f.19"},"notice":"GroundRules: Original legal text. Not legal advice."}