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I-1 - Retail Sales Tax Act

Section 6
Disposition versions

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6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 8% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7; 1988, c. 4, s. 5; 1990, c. 60, s. 3.
6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 9% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7; 1988, c. 4, s. 5.
6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 9% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
In addition, every purchaser, at the time of making a purchase of a blank videocassette with a tape base less than 19 millimetres in width at a retail sale in Québec, shall pay an additional tax of $2 for each such cassette.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7.
6. In order to provide for the exigencies of the public service of Québec, every purchaser shall pay to Her Majesty in the rights of Québec, at the time of making a purchase at a retail sale in Québec, a tax equal to 8% of the purchase price of any moveable property; in the case of a lease, such tax shall be payable at the time prescribed by the regulations made for such purpose by the Government.
Notwithstanding the first paragraph, the tax is 9% for the period from 26 May 1982 to 31 March 1983.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3.
6. In order to provide for the exigencies of the public service of Québec, every purchaser shall pay to Her Majesty in the rights of Québec, at the time of making a purchase at a retail sale in Québec, a tax equal to 8% of the purchase price of any moveable property; in the case of a lease, such tax shall be payable at the time prescribed by the regulations made for such purpose by the Government.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2.
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