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T-0.1 - Act respecting the Québec sales tax

Section 131
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131. A supply of food or beverages made in an elementary or secondary school cafeteria primarily to students of the school is exempt, except where the supply is for a reception, meeting, party or similar private event.
This section does not apply to prescribed food or beverages or food or beverages supplied through a vending machine.
1991, c. 67, s. 131.
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