Subdivision 1. Definitions. (a) The following definitions apply for the purposes of this section.
(b) "Applicant" means an individual, corporation, or partnership. Applicant also includes any officer of a corporation or member of a partnership.
(c) "Delinquent sales tax" means tax not paid by the date the tax was due and payable under section 289A.20, subdivision 4, or an assessment not paid if the applicant has been issued an order assessing sales and use tax under section 270C.33, subdivision 4.
Subd. 2. Permits issued. Except as provided in subdivision 3, the commissioner must 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.
Subd. 3. Permits not issued. (a) Except as provided in paragraph (b), the commissioner must not issue a permit to an applicant if the applicant is liable for delinquent sales tax.
(b) The commissioner must issue a permit to an applicant if an appeal period of an order assessing sales tax under section 270C.33, subdivision 5, has not ended. The commissioner may cancel a permit issued under this paragraph in the manner provided in subdivision 4 if the applicant owes delinquent sales tax after the appeal period has ended.
Subd. 4. Nonconforming permits; cancellation; reissue. (a) If the commissioner issues a permit that does not conform with the requirements of this section or applicable rules, the commissioner may cancel the permit upon notice to the permit holder. The notice must be served by first class and certified mail at the permit holder's last known address. The cancellation is effective immediately.
(b) If a permit holder shows that a canceled permit was issued in conformance with the requirements of this section and applicable rules, the commissioner must reissue the permit.
2000 c 418 art 1 s 28; 2016 c 158 art 1 s 214; 1Sp2019 c 6 art 23 s 2
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297A — General Sales And Use Taxes
Section 297A.61 — Definitions.
Section 297A.62 — Sales Tax Imposed; Rates.
Section 297A.63 — Use Taxes Imposed; Rates.
Section 297A.64 — Rental Motor Vehicle Tax Imposed; Rate.
Section 297A.65 — Lottery Tickets; In Lieu Tax.
Section 297A.66 — Jurisdiction To Require Collection And Remittance Of Tax.
Section 297A.665 — Presumption Of Tax; Burden Of Proof.
Section 297A.668 — Sourcing Of Sale; Situs In This State.
Section 297A.669 — Telecommunication And Related Services Sourcing.
Section 297A.67 — General Exemptions.
Section 297A.68 — Business Exemptions.
Section 297A.69 — Agricultural Exemptions.
Section 297A.70 — Exemptions For Governments And Nonprofit Groups.
Section 297A.71 — Construction Exemptions.
Section 297A.72 — Exemption Certificates.
Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate.
Section 297A.74 — Commingling Exemption Certificate Items.
Section 297A.75 — Refund; Appropriation.
Section 297A.76 — Computation Of Sales And Use Taxes.
Section 297A.77 — Collection Of Sales And Use Taxes.
Section 297A.78 — Liability For Use Tax; Receipt As Evidence.
Section 297A.79 — Reporting Of Gross Receipts.
Section 297A.80 — Taxes In Other States; Offset Against Use Tax.
Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes.
Section 297A.815 — Motor Vehicle Leases.
Section 297A.8155 — Liquor Reporting Requirements; Penalty.
Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions.
Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds.
Section 297A.83 — Application For Permit.
Section 297A.84 — Permits Issued And Not Issued; Cancellation.
Section 297A.85 — Cancellation Of Permits.
Section 297A.87 — Flea Markets, Shows, And Other Selling Events.
Section 297A.89 — Direct Payment By Purchasers Permitted.
Section 297A.90 — Interstate Motor Carriers As Retailers.
Section 297A.91 — Seizure; Court Review.
Section 297A.94 — Deposit Of Revenues.
Section 297A.95 — Coordination Of State And Local Sales Tax Rates.
Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations.
Section 297A.98 — Local Governments Exempt From Local Sales Taxes.
Section 297A.99 — Local Sales Taxes.
Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class.
Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments.
Section 297A.992 — Metropolitan Transportation Area Sales Tax.
Section 297A.993 — County Transportation Sales And Use Tax.
Section 297A.994 — City Of Minneapolis Sales Tax; Allocation Of Revenues.
Section 297A.995 — Uniform Sales And Use Tax Administration Act.