Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.85. Cancellation of permits

(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 undersection 270C.722, subdivision 2, paragraph (a);

(5) the permit is subject to cancellation undersection 297A.84; or

(6) the permit holder is a taxable cannabis product retailer as defined insection 295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed undersection 342.43, subdivision 1, and its license to sell a taxable cannabis product as defined insection 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.