§ 297A.85 — Cancellation of Permits
Plain-Language Summary
The commissioner may cancel a sales tax permit when any one of several conditions occurs: the holder has not filed a sales or use tax return for at least one year, has reported no sales or use tax liability for at least two years, or asks to have the permit canceled. A permit may also be canceled when it becomes subject to cancellation under cross-referenced tax sections, or when a taxable cannabis product retailer (other than a licensed lower-potency hemp edible retailer) has its cannabis license revoked by the Office of Cannabis Management.
297A.85 CANCELLATION OF 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1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.
History:
2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 23 s 3; 2023 c 63 art 2 s 18
History: History: 2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 23 s 3; 2023 c 63 art 2 s 18