I-1 - Retail Sales Tax Act

Section 20.9.12 Disposition versions

1991-01-01

20.9.12. Every collection officer holding a registration certificate shall, as agent of the Minister, collect an amount equal to the specific tax provided for in section 20.9.3 in respect of beer or other alcoholic beverage, as the case may be, from every person to whom he sells an alcoholic beverage in Québec.

The requirement provided in the first paragraph does not apply to the sale of any alcoholic beverage that is delivered outside Québec.

Whether the price be stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of milliliters of alcoholic beverage forming the object of the contract.

Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in the manner prescribed by regulation or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.

1990, c. 60, s. 25.