2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297F Cigarettes and Tobacco Taxes
Section 297F.185 REVOCATION OF SALES AND USE TAX PERMITS.
297F.185 REVOCATION OF SALES AND USE TAX PERMITS.
(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.
(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.
History: 1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 c 4 art 4 s 3
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