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I-1
- Retail Sales Tax Act
Table of Contents
Updated to 1 May 2024
CHAPTER
I
INTERPRETATION
CHAPTER
II
TAXATION OF SALES OF MOVABLE PROPERTY
DIVISION
I
REGISTRATION
DIVISION
III
COMPENSATION, EXEMPTIONS AND REIMBURSEMENTS
CHAPTER
II.1
SPECIFIC TAXATION ON SALES OF ALCOHOLIC BEVERAGES
DIVISION
I
SPECIFIC TAX
DIVISION
II
EXEMPTIONS
DIVISION
III
ADMINISTRATION
DIVISION
IV
ADVANCE COLLECTION
DIVISION
V
MISCELLANEOUS PROVISIONS
CHAPTER
III
TAXATION OF INSURANCE PREMIUMS
DIVISION
I
SCOPE
DIVISION
II
TAX
DIVISION
III
SPECIAL PROVISIONS RESPECTING CERTAIN KINDS OF INSURANCE
DIVISION
IV
EXEMPTIONS
DIVISION
V
REIMBURSEMENT OF TAX
DIVISION
VI
ADMINISTRATION
DIVISION
VII
TRANSITIONAL PROVISIONS
CHAPTER
IV
GENERAL PROVISIONS
SCHEDULE
REPEAL SCHEDULE