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I-2 - Tobacco Tax Act

Section 13
Disposition versions

Full text
13. (Repealed).
R. S. 1964, c. 72, s. 13; 1996, c. 2, s. 692; 2005, c. 1, s. 15; 2006, c. 7, s. 4.
13. Notwithstanding any Act or by-law to the contrary, no sales tax on the purchase at retail of tobacco by a consumer may be levied by any municipality, and any such sales tax imposed by any such municipality on the purchase at retail of tobacco has been abolished since 1 July 1940.
This section shall also apply to cigars sold at a retail price of $0.05 or less each and to raw tobacco.
R. S. 1964, c. 72, s. 13; 1996, c. 2, s. 692; 2005, c. 1, s. 15.
13. Notwithstanding any Act or by-law to the contrary, no sales tax on the purchase at retail of tobacco by a consumer may be levied by any municipality, and any such sales tax imposed by any such municipality on the purchase at retail of tobacco has been abolished since 1 July 1940.
This section shall also apply to cigars sold at a retail price of $0.05 or less each and to raw leaf tobacco.
R. S. 1964, c. 72, s. 13; 1996, c. 2, s. 692.
13. Notwithstanding any Act or by-law to the contrary, no sales tax on the purchase at retail of tobacco by a consumer may be levied by any municipal corporation, and any such sales tax imposed by any such municipal corporation on the purchase at retail of tobacco has been abolished since 1 July 1940.
This section shall also apply to cigars sold at a retail price of $0.05 or less each and to raw leaf tobacco.
R. S. 1964, c. 72, s. 13.
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