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T-0.1 - Act respecting the Québec sales tax

Section 144
Disposition versions

Full text
144. A supply of corporeal movable property made by way of sale by a public sector body is exempt where
(1)  the body does not carry on the business of selling such property;
(2)  all the sales persons are volunteers;
(3)  the consideration for each item sold does not exceed $5; and
(4)  the property is not sold at an event at which supplies of property of the kind or class supplied are made by a person who carries on the business of selling such property.
This section does not apply to a supply of excisable goods.
1991, c. 67, s. 144; 2019, c. 14, s. 541.
144. A supply of corporeal movable property made by way of sale by a public sector body is exempt where
(1)  the body does not carry on the business of selling such property;
(2)  all the sales persons are volunteers;
(3)  the consideration for each item sold does not exceed $5; and
(4)  the property is not sold at an event at which supplies of property of the kind or class supplied are made by a person who carries on the business of selling such property.
This section does not apply to a supply of alcoholic beverages or tobacco products.
1991, c. 67, s. 144.
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