Nova Scotia Sales Tax (NSST) on Private Purchases

NSST Tax Rates

13% for purchases made on or after January 1, 2008
14% for purchases made on or after July 1, 2006
15% for purchases made on or after April 1, 1997

NSST is applicable to motor vehicles, boats, planes and trailers purchased from a non-HST registrant.

The NSST is payable by the purchaser unless the transaction qualifies for an exemption.

Gifts from Family Members ( Sworn Statement for a Family Gift of a Used Motor Vehicle )
Importation of Motor Vehicles, Boats, Planes and Trailers from Outside of Canada
First Nations
Ambassadors, Consuls and Other Representatives of Foreign States
Inheritance
Commercial Exemptions
Farm Equipment
Fishing Boats
Vessels of more than 500 tonnes gross
Vessels of less than 500 tonnes gross operated for Commercial Purposes
Commercial Aircraft
Municipal, Provincial, Federal Governments
Volunteer Fire Departments

Date	Numéro du bulletin	Nom du bulletin
03 oct. 2003	5025	Tax on Private Purchase of Boats & Vessels [- 111.92 kb]

Date	Numéro du bulletin	Nom du bulletin
24 juin 2008	2008	Guide 2008 - Provincial Tax on Purchase of Aircraft [- 111.63 kb]
24 juin 2008	2007	Guide 2007 - Provincial Tax on Purchase of Boats and Vessels [- 113.47 kb]