E-20 - Municipal Tax Exemption Act

Full text
1. Notwithstanding any other general law or special act, no municipal corporation shall oblige a person not having a place of business in the municipality to pay a tax or to procure a licence in order to take orders for, and to sell and deliver merchandise, if these operations are only carried on with merchants, traders or manufacturers in the ordinary course of their business.
R. S. 1964, c. 174, s. 7.