I-1 - Retail Sales Tax Act

Section 20.9.11 Disposition versions

1991-01-01

20.9.11. Every person who sells an alcoholic beverage in Québec is a collection officer.

Notwithstanding the first paragraph, the following persons, when carrying on such activities as mentioned below, are not collection officers:

(a)  the vendor, when he makes a retail sale;

(b)  the holder of a distiller’s permit or a wine maker’s permit issued under the Act respecting the Société des alcools du Québec (chapter S-13), when he carries on activities authorized by such permit;

(c)  the holder of a brewer’s permit, a warehouse permit or a cider maker’s permit issued under the Act respecting the Société des alcools du Québec, when he sells an alcoholic beverage

i.  for purposes of blending, to a person holding an industrial permit issued under the said Act,

ii.  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), when the alcoholic beverage is delivered in a container identified pursuant to section 12 of the Meals and Hotels Tax Act (chapter T-3) or pursuant to section 31 of this Act, or

iii.  to the Société des alcools du Québec;

(d)  the holder of a small-scale production permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale to the Société des alcools du Québec;

(e)  the Société des alcools du Québec, when it sells an alcoholic beverage

i.  to the holder of an industrial permit or a small-scale production permit issued under the Act respecting the Société des alcools du Québec, or

ii.  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, when the alcoholic beverage is delivered in a container identified pursuant to section 12 of the Meals and Hotels Tax Act or pursuant to section 31 of this Act.

1990, c. 60, s. 25.