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Minnesota Criminal Justice Statute Service
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297F.20.9(a)
Statute ID:
14455
Statute Function ID:
31395
Sales tax-Cigarettes-Purchase From Unlicensed Seller
In Effect
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Function Details
History
Text
Charge
Classifications
Offense Level:
Felony (F)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
90Z
All Other Offenses
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
No
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
297F.20.9(a)
Enactment Date:
Jan 1, 1859
Effective Date:
Jul 1, 2003
Expiration Date:
Repealed?:
No
Summary Text:
Sales tax-Cigarettes-Purchase From Unlicensed Seller
Statute ID:
14455
Created:
Dec 20, 2012 by mnjis.legal.analyst@state.mn.us
Updated:
Jul 23, 2019 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Corrected
Legal Analyst Comment:
Statute was amended in 2003. Amending statute and updating summary text.
Summary Text:
Sales tax-Cigarettes-Purchase From Unlicensed Seller
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297F/20.html
Legislative Session:
2003 - Regular
Session Law Text?:
No
Statute text last updated on:
Dec 20, 2012
(a) No retailer or subjobber shall purchase cigarettes or tobacco products from any person who is not licensed under section 297F.03 as a licensed distributor or subjobber. (b) A retailer or subjobber who purchases from an unlicensed seller fewer than 5,000 cigarettes or up to $350 worth of tobacco products is guilty of a misdemeanor. (c) A retailer or subjobber who purchases from an unlicensed seller 5,000 or more, but fewer than 20,001 cigarettes or more than $350 but less than $1,400 worth of tobacco products is guilty of a gross misdemeanor. (d) A retailer or subjobber who purchases from an unlicensed seller more than 20,000 cigarettes or $1,400 or more worth of tobacco products is guilty of a felony.
