2016 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297A — GENERAL SALES AND USE TAXES
Section 297A.84 — PERMITS ISSUED.
The commissioner shall issue a permit to each applicant who has complied with section 297A.83, and with section 297A.92 if security is required. A person is considered to have a permit if the person has a Minnesota tax identification number issued by the commissioner that is currently active for taxes imposed by this chapter. A permit is valid until canceled or revoked. It is not assignable and is valid only for the person in whose name it is granted and for the transaction of business at the places designated on the permit.
History: 2000 c 418 art 1 s 28; 2016 c 158 art 1 s 214
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