146. A supply made by a public institution or non-profit organization of a right, other than an admission, to play or participate in a game of chance is exempt.
This section does not apply to a supply made by a prescribed person or in the case of the supply of a prescribed game of chance.
1991, c. 67, s. 146; 1994, c. 22, s. 433; 1997, c. 85, s. 493.