T-0.1 - Act respecting the Québec sales tax

Section 350.48 Disposition versions

2002-06-08

350.48. For the purposes of this division,

“clothing” does not include footwear or jewellery;

“clothing manufacturer” means a registrant that manufactures clothing, in whole or in part, or causes clothing to be so manufactured, excluding a registrant that

(1)  manufactures only made-to-measure clothing for individuals;

(2)  manufactures clothing or causes clothing to be manufactured solely for sale to persons who acquire it for a purpose other than that of again supplying it by way of sale, otherwise than by gift; or

(3)  manufactures clothing or causes clothing to be manufactured solely for use in connection with its commercial activities.

2002, c. 9, s. 164.