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I-1 - Retail Sales Tax Act

Section 18.1.1
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Full text
18.1.1. Notwithstanding paragraph g.1 of section 17, the tax provided for in this chapter applies to sales of the following property:
(a)  food products intended for household pets, other than such products purchased by a person who, as part of an enterprise, raises or keeps such pets for sale;
(b)  food products intended for wild birds.
1990, c. 60, s. 17.
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