(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.
1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 c 4 art 4 s 3
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297F — Cigarettes And Tobacco Taxes
Section 297F.01 — Definitions.
Section 297F.02 — Administration.
Section 297F.03 — Licenses; Cigarette And Tobacco Products Distributor And Subjobber.
Section 297F.031 — Registration Requirement.
Section 297F.04 — License Suspension, Cancellation, Nonrenewal, Or Revocation.
Section 297F.05 — Rates Of Tax; Personal Debt.
Section 297F.06 — Exemptions From Tax.
Section 297F.07 — Sales To Indian Tribes.
Section 297F.08 — Cigarette Stamps.
Section 297F.09 — Returns; Payment Of Tax.
Section 297F.10 — Deposit Of Proceeds.
Section 297F.11 — Informational Reports; Cigarettes.
Section 297F.12 — Informational Reports; Tobacco Products.
Section 297F.13 — Required Records.
Section 297F.15 — Physical Inventory; Offset.
Section 297F.17 — Limitations On Time For Assessment Of Tax.
Section 297F.185 — Revocation Of Sales And Use Tax Permits.
Section 297F.19 — Civil Penalties.
Section 297F.20 — Criminal Penalties.
Section 297F.23 — Judicial Review.