T-0.1 - Act respecting the Québec sales tax

Section 541.38 Disposition versions

2004-11-03

541.38. (Repealed).

1997, c. 85, s. 713; 2002, c. 46, s. 34; 2004, c. 21, s. 547.

2002-12-11

541.38. Every vendor shall collect, as mandatary of the Minister, the specific duty provided for in section 541.35 when the vendor makes a sale of perchloroethylene for consumption or use in the course of a dry-cleaning business operated in Québec.

Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the duty referred to in the first paragraph shall be collected by the vendor at the time of the sale and calculated on the total quantity of perchloroethylene forming the object of the contract.

The amount of duty shall be indicated separately from the sale price on any invoice and on any document recording the sale. In addition, the duty shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the duty may be used

1997, c. 85, s. 713; 2002, c. 46, s. 34.

1997-12-19

541.38. Every vendor shall collect, as mandatary of the Minister, the specific duty provided for in section 541.35 when the vendor makes a sale of perchloroethylene for consumption or use in the course of a dry-cleaning business operated in Québec.

Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the duty referred to in the first paragraph shall be collected by the vendor at the time of the sale and calculated on the total quantity of perchloroethylene forming the object of the contract.

The amount of duty shall be indicated separately from the sale price on any invoice and on any document recording the sale.

1997, c. 85, s. 713.