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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit

Who Needs This Permit?
Anyone wishing to sell gasoline, propane or diesel fuel at the retail level in Nova Scotia.   (This permit legally ties the retailer to a wholesale supplier of gasoline, propane and diesel oil, and reinforces upon the wholesaler its commitment to tax collection and remittance responsibility.)
Issuing Department / Agency:
Service Nova Scotia and Municipal Relations
Where can you get this Permit and / or further information?
Phone: (902) 424-6300 or if that is long distance, 
call 1-800-565-2336 (toll-free)
Visit: Service Nova Scotia & Municipal Relations
Service Delivery Division
Business Registration Unit
Maritime Centre, 9th floor
1505 Barrington Street [corner of Spring Garden Road]
Halifax, NS B3J 3K5
E-mail: mccarajj@gov.ns.ca
Website: www.gov.ns.ca/snsmr/taxcomm/
Write: Service Nova Scotia & Municipal Relations
Service Delivery Division
Business Registration Unit
PO Box 755
Halifax, NS B3J 2V4
Fax: (902) 424-0602
Application Forms & Process:
You can get an application in the following ways:

1.  Download a form from the internet;  

2.  Visit any Access Nova Scotia Centre and print off an application form using one of the Service Nova Scotia Express terminals.  (These terminals are also available at the following Registry of Deeds offices : Amherst, Baddeck, Guysborough, Lawrencetown, Liverpool, Pictou, Port Hood, Shelburne and Weymouth.); or

3. Write, fax or visit the office listed above.

A "Business Applicant Profile Information" form is also included with the application.

Complete the various forms, and submit them to the Office listed above. If all requirements are met and the application is approved, the permit will be mailed to the applicant.

Note: The information is maintained on a semi-automated system.

Waiting Period:
5-7 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)
Expiry & Renewal:
This permit is valid for 3 years from the day it is issued.

It can be renewed; the Department will send out a renewal notice before it expires.

Price:
Free
Related Requirements:
1. The wholesale supplier must have a Wholesalers of Petroleum: Agent Permit to collect tax, signed by either Provincial Tax Commissioner or the Minister of Finance, before a vendor's permit is issued to its retailer.

2. A retailer of gasoline and/or diesel oil must obtain a Motive Fuel Retailer Approval, which is an approval to operate, from Nova Scotia Environment.

3. A retailer of propane must also obtain a construction authority approval such as a Liquid Propane Gas Certificate, Liquid Propane Gas Installation Permit and/or Liquid Propane Gas Licence from the Office of the Fire Marshal, Labour and Workforce Development, Nova Scotia Environment.

Additional Information:
A vendor's permit is issued to any retailer of either tax-paid fuel (e.g., service station, yacht club, flying club) or tax-exempt fuel (e.g., fish plant, propane B.B.Q. tank refueller).
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17.
Last Updated: March 2009

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