I-1 - Retail Sales Tax Act

Full text
20.9.11. Every person who sells an alcoholic beverage in Québec is a collection officer.
Notwithstanding the first paragraph, the following persons, when carrying on such activities as mentioned below, are not collection officers:
(a)  the vendor, when he makes a retail sale;
(b)  the holder of a distiller’s permit or a wine maker’s permit issued under the Act respecting the Société des alcools du Québec (chapter S-13), when he carries on activities authorized by such permit;
(c)  the holder of a brewer’s permit, a warehouse permit or a cider maker’s permit issued under the Act respecting the Société des alcools du Québec, when he sells an alcoholic beverage
i.  for purposes of blending, to a person holding an industrial permit issued under the said Act,
ii.  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), when the alcoholic beverage is delivered in a container identified pursuant to section 12 of the Meals and Hotels Tax Act (chapter T-3) or pursuant to section 31 of this Act, or
iii.  to the Société des alcools du Québec;
(d)  the holder of a small-scale production permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale to the Société des alcools du Québec;
(e)  the Société des alcools du Québec, when it sells an alcoholic beverage
i.  to the holder of an industrial permit or a small-scale production permit issued under the Act respecting the Société des alcools du Québec, or
ii.  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, when the alcoholic beverage is delivered in a container identified pursuant to section 12 of the Meals and Hotels Tax Act or pursuant to section 31 of this Act.
1990, c. 60, s. 25.