Posting of Tax Delinquencies:
Liquor, Wine, and Beer Sales
This list is updated by 12:00 p.m. each business day.
Tax Delinquency list
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The Tax Delinquency list prevents active liquor establishments from purchasing liquor, beer and wine for resale. The list is also posted on the Minnesota Department of Public Safety’s website.
In accordance with Minnesota Statutes, Section 270C.725, the taxpayers listed in the first section are 10 or more days delinquent in the filing or payment of their taxes; therefore wholesalers, manufacturers and brewers cannot sell or deliver any product to them beginning the third business day (business days are non-holiday Monday through Friday) after the date of this list.
The taxpayers listed in the second section remain on liquor posting from previous lists and are subject to the rule of liquor posting until they have resolved their delinquencies. Liquor deliveries cannot be made to these taxpayers while their names remain on the list.
The taxpayers listed in the third section are previously posted businesses removed from the list within the past month. Liquor deliveries can resume for these businesses.
To be removed from the list, the Minnesota Department of Revenue requires full payment with secured funds. Taxpayers must notify the department at the numbers listed above in the Contact Us section upon making payment. Once the payment is received, the department has two business days to remove the business from the list. Failure to notify the department of the payment will delay the removal from the list.
Revoked Sales Tax Permits
This is a list of businesses that have had their sales and use tax permits revoked for nonpayment and/or non-filing issues related to Minnesota sales tax. Sales tax is a trust tax a business collects from their customers prior to remitting it to the department. Businesses on this list have failed to remit the trust tax to the Department of Revenue. New business names are added to this list during the first week of every month. If a business resolves the delinquency, they are removed from the list within three business days of the resolution.
A business with a revoked permit is not allowed to make retail sales, taxable or not, or provide taxable services.
A business with a revoked permit that continues to make taxable and/or non-taxable retail sales can be charged with a felony; in addition to a felony charge, a business with a revoked permit that makes taxable sales is subject to a $100 per day civil fine.
If you are aware that a business on this list is violating the terms of their revocation, you may call the Tax Fraud Tip Line at 651-297-5195 or 800-657-3500.
You can remain anonymous.
Preparer and Practitioner Sanctions
Preparer/Practitioner Sanction List