The Minnesota Department of Revenue can suspend (“revoke”) the sales tax permit of any business or person that does not comply with sales and use tax laws.
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 an officer owes at least $500 the license of the business can be revoked.
If the business becomes current in filing and paying sales tax returns, their sales tax permit may be reinstated. A security deposit may be required prior to reinstatement.