Nova Scotia Sales Tax (NSST) on Private Purchases

NSST Tax Rates

15% for purchases made on or after July 1, 2010
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 Farm Equipment
• Commercial Fishing Boats
• Commercial Vessels of more than 500 tonnes gross
• Commercial Vessels of 500 tonnes gross or less that are 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 [ - 101.62 kb]
• Motor Vehicle Appraisal Record [ - 161.14 kb]

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Bulletins

Date	Bulletin #	Bulletin Name
Jul 01, 2010	5088	Change in Tax Rate Private Purchases of Motor Vehicles and Other Designated Tangible [- 111.27 kb]
Aug 30, 2012	5058	Motor Vehicles-Rebate of Nova Scotia Sales Tax For Persons with Physiological Impairment [- 157.44 kb]

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Guides

Date	Guide #	Guide Name
May 04, 2012	2008	Tax on Private Purchase of Aircraft [- 158.25 kb]
May 04, 2012	2007	Tax on Private Purchase of Boats and Vessels [- 161.01 kb]
May 04, 2012	2006	Tax on Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [- 192.82 kb]

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Letter of Authority

If you wish to authorize someone else to speak on your behalf concerning an application, you can fill out the section on the application authorizing a representative or you can submit a Letter of Authority form to authorize a representative.

Letter of Authority Form

• Authorization Form [ - 223.41 kb]

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Rebates of NSST

Information on Rebates

• Tax on Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [ - 192.82 kb]

Applications

• HST Registrant [ - 121.17 kb]
• Motor Vehicles & Designated Tangible Personal Property removed from Nova Scotia [ - 121.42 kb]
• Motor Vehicles Purchased by / for Persons with Physiological Impairment [ - 130.10 kb]
• Incorporated Religious or Charitable Organizations [ - 120.67 kb]

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Refund of NSST Paid in Error

Information on Refunds

• Tax on Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [ - 192.82 kb]

Application

• Volunteer Fire Department [ - 118.64 kb]
• Motor Vehicles and Designated Tangible Personal Property [ - 119.97 kb]

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