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T-0.1 - Act respecting the Québec sales tax

Section 198.1
Disposition versions

Full text
198.1. The following are zero-rated supplies:
(1)  a supply of a printed book, or its updating, identified by an International Standard Book Number (ISBN) assigned according to the international book numbering system;
(1.1)  a supply, for a single consideration, of a property consisting in a printed book, or its updating, identified by an International Standard Book Number (ISBN) assigned according to the international book numbering system and a read-only medium or a right to access a website if
(a)  the printed book, or its updating, and the read-only medium or the right to access a website are wrapped, packaged, combined or otherwise prepared to be supplied together and are the only components of the supply; and
(b)  it is reasonable to consider that the printed book, or its updating, is the main component of the supply; and
(2)  a supply of a talking book or of its carrier, acquired by a person as a result of a visual handicap.
1997, c. 14, s. 336; 2011, c. 34, s. 144.
198.1. The following are zero-rated supplies:
(1)  a supply of a printed book or its updating, identified by an International Standard Book Number (ISBN) assigned according to the international book numbering system;
(2)  a supply of a talking book or of its carrier, acquired by a person as a result of a visual handicap.
1997, c. 14, s. 336.
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