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Tax Delinquency Lists
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The Liquor Posting List contains businesses who cannot purchase liquor, beer, or wine for resale. Businesses are listed if they are late paying taxes.
The Petroleum Tax Delinquency List contains distributors or special fuel dealers that have had their petroleum tax license suspended or revoked for failing to pay or file Minnesota petroleum tax.
The Revoked Sales Tax Permits List contains businesses that have had sales and use tax permits revoked for failing to pay or file Minnesota sales tax.
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The Liquor Posting List is also posted on the Minnesota Department of Public Safety’s website. The list is maintained and posted as Minnesota Statute 270C.725 requires. It is updated daily by 12:00 p.m.
- Taxpayers in the first section are 10 or more days delinquent in filing or payment of taxes. Wholesalers, manufacturers and brewers cannot sell or deliver any product to them beginning the third business day after the date of this list.
- Taxpayers in the second section remain on liquor posting from previous lists.
- Taxpayers in the third section are no longer subject to liquor posting. They have been removed within the last 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 one of the numbers listed above after making payment. The department will remove the business from the list within two business days of full payment. Failure to notify the department of the payment will delay the removal from the list.
The Minnesota Department of Revenue may suspend or revoke your Petroleum Tax license if you do not file and pay petroleum taxes and fees required under Minnesota Statute 296A.06.
If we suspend your Petroleum Tax license: The license suspension remains in effect until you file the missing returns and pay the tax owed (including penalty and interest).
If we revoke your Petroleum Tax license: You are not able to do business in Minnesota as a petroleum tax licensee. You are not able to re-apply for a license for five years.
List of suspended and revoked licenses:
- No suspended or revoked licenses at this time.
The Revoked Sales Tax Permits List contains businesses with sales and use tax permits that were revoked for failing to remit the sales tax they collected. New names are added the first week of every month. If a business resolves the delinquency, they are removed from the list within three business days. A security deposit may be required.
A sales and use tax permit may also be revoked if an officer of the business owes at least $500 for other debts to the state.
A business with a revoked permit cannot make taxable or nontaxable retail sales or provide taxable service. A business with a revoked permit that continues to make taxable or nontaxable retail sales can be charged with a felony and is subject to a $100 per day civil fine.
If you are aware of a business on this list violating the terms of their revocation, call the Tax Fraud Tip Line at 651-297-5195 or 800-657-3500.
