Cannabis Posting

The Cannabis Posting Tax Delinquency List is a public list of businesses subject to Cannabis Tax and are 10 or more days late in filing or paying one of these taxes and fees:

• Sales Tax
• Cannabis Tax
• Withholding Tax
• Corporate Income Tax
• S Corporation Tax
• Partnership Minimum Fees

We will notify you at least 10 days before we place your business on the list. See Minnesota Statute 270C.726.

We post the Cannabis Posting Tax Delinquency List and submit it to the Office of Cannabis Management by the 15th day of each month.

You can sign up to receive Cannabis Posting Updates by email. 

What happens if I am on the list? 

Beginning the third business day after the list is posted, you cannot purchase retail taxable cannabis products for resale. 

No cannabis cultivator, cannabis manufacturer, cannabis microbusiness, cannabis mezzobusiness, medical cannabis combination business, cannabis wholesaler, or industrial hemp grower as defined in state law may sell or deliver any product to a taxpayer included on the posted list. See Minnesota Statutes, Chapter 342.

How can I avoid or be removed from the list? 

To avoid being placed on, or to be removed from, the list, you must pay your tax liability in full using secured funds. You must notify us after making your payment. Once we receive your secured payment in full, we have two business days to remove you from the list. If you do not tell us you made a payment, your removal from the list may be delayed.

Payment Agreements: You cannot enter into a payment agreement if your business is subject to Cannabis Tax.