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I-1 - Retail Sales Tax Act

Section 20.9.6
Disposition versions

Full text
20.9.6. The specific tax provided for in this chapter does not apply to
(a)  the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1);
(b)  the sale of an alcoholic beverage authorized by an event permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(c)  the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(d)  the sale of an alcoholic beverage intended as a component of a movable property intended for sale;
(e)  the sale of an alcoholic beverage containing not more than 1% of alcohol by volume.
For the purposes of subparagraph c of the first paragraph, the presumptions in respect of the delivery of goods outside Québec by a vendor, prescribed in the Regulation respecting the application of paragraph r of section 17 of the Retail Sales Tax Act (R.R.Q., 1981, c. I-1, r.2) and in its present and future amendments apply to the sale of an alcoholic beverage described in that subparagraph.
1990, c. 60, s. 25; 2018, c. 20, s. 129.
20.9.6. The specific tax provided for in this chapter does not apply to
(a)  the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1);
(b)  the sale of an alcoholic beverage authorized by a reunion permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(c)  the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(d)  the sale of an alcoholic beverage intended as a component of a movable property intended for sale;
(e)  the sale of an alcoholic beverage containing not more than 1% of alcohol by volume.
For the purposes of subparagraph c of the first paragraph, the presumptions in respect of the delivery of goods outside Québec by a vendor, prescribed in the Regulation respecting the application of paragraph r of section 17 of the Retail Sales Tax Act (R.R.Q., 1981, chapter I-1, r.2) and in its present and future amendments apply to the sale of an alcoholic beverage described in that subparagraph.
1990, c. 60, s. 25.
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