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

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Payment of NSST

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.

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Exemptions from NSST

• 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

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Vehicle Appraisals

• Application for Recognition as a Used Vehicle Appraiser [- 34.27 kb]
• Motor Vehicle Appraisal Record [- 99.49 kb]

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Bulletins

Date	Bulletin #	Bulletin Name
Jan 01, 2008	5054	Change in Tax Rate Private Purchases of Motor Vehicles and Other Designated Tangible [- 101.60 kb]
Oct 03, 2003	5025	Tax on Private Purchase of Boats & Vessels [- 115.57 kb]
Apr 23, 1997	5019	Tax on Private Purchases of Motor Vehicles & other Designated Tangible Personal Property [- kb]

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Guides

Date	Guide #	Guide Name
Jun 24, 2008	2008	Provincial Tax on Purchase of Aircraft [- 115.96 kb]
Jun 24, 2008	2007	Guide 2007 - Provincial Tax on Purchase of Boats and Vessels [- 117.93 kb]
Jul 05, 2006	2006	Nova Scotia Sales Tax - Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [- 137.74 kb]

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Rebates of NSST

Applications

• North Atlantic Treaty Organization (NATO)
• Ambulances

• Persons who have Removed a Motor Vehicle or Designated Tangible Personal Property From Nova Scotia [- 64.37 kb]
• Motor Vehicles Persons with Physiological Impairment [- 74.27 kb]
• HST Registrants [- 64.09 kb]
• Incorporated Religious or Charitable Organizations [- 65.00 kb]

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NSST Refunds

• Volunteer Fire Department [- 62.98 kb]
• Motor Vehicles and Designated Tangible Personal Property - Paid in Error at Time of Registration [- 89.56 kb]

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