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T-0.1 - Act respecting the Québec sales tax

Section 541.34
Disposition versions

Full text
541.34. (Repealed).
1997, c. 85, s. 713; 2004, c. 21, s. 547.
541.34. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
“business” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“retail sale” means a sale made by a person for the purpose of consumption or use by the person or by any other person at the expense of the person or the other person, but does not include a sale made for purposes of resale;
“vendor” means any person who makes a retail sale of perchloroethylene in Québec.
1997, c. 85, s. 713.
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