If you carry on activities in the tobacco industry in Québec, you have certain obligations related to the tobacco tax.

The obligations depend on your activities.

Obligations respecting the tobacco tax by activity

Obligation	Retail vendor (Retailer)	Collection officer	Manufacturer	Importer	Storer	Carrier
Register for the QST	Yes	No	No	No	No	No
Hold a permit	No	Yes	Yes	Yes	Yes	Yes
Collect the tobacco tax	Yes	Yes	Yes	No	No	No
Collect the tax on cigars	No	Yes	No	No	No	No
Report and remit the tobacco tax	Yes	Yes	Yes	No	No	No
Keep a manifest	No	No	No	No	No	Yes
Identify tobacco products	No	No	Yes	Yes	No	No
Keep registers	No	Yes	Yes	Yes	Yes	Yes

Tobacco sales

Tobacco vendors have certain responsibilities.