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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Tobacco Retail Vendor (Seller) Permit

Who Needs This Permit?

Any retail store owner who wants to sell tobacco products in Nova Scotia.

The Tobacco Access Act & Regulations prohibits certain places from selling tobacco products. You are advised to contact Tobacco Control, Department of Health Promotion at 1-800-565-3611 if you are unsure if your business is prohibited from selling tobacco. See also http://www.gov.ns.ca/hpp/cdip/acts-and-legislation.asp.

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) 424-0702
Application Forms & Process:
With this Permit, there are two different ways to submit your application form: 
  • You can fill it out on-line.
    If you wish to apply online, click here. Before you begin, make sure you have at hand the information listed in the blue box below. Also, you will be asked to fill out a "Business Applicant Profile Information" form when you begin. It will ask for two business numbers: Canada Revenue Agency, and N.S. Registry of Joint Stock Companies.
  • You can send in a hard copy. You can get an application form in the following ways:
    1) Download a form from the Internet; 
    2) Print off a form at one of our Service Nova Scotia Express Terminals; or 
    3) Write, fax or visit the office listed above. 
    A "Business Applicant Profile Information" form is also included.

    You must fill out a Business Profile Information Sheet, which is part of the application form.  It asks for your Nova Scotia Registry of Joint Stocks Business Number and your Canada Revenue Agency Business Number.

Information you will need to fill out your application form:

  • The name and address of your business financial institution (bank or credit union)
  • The location of your business records, including the name of the person responsible for those records.
  • List the previous business name and previous owners (if any) of your business and business location.
  • List the full name(s), title(s) and address(es) of the proprietor, partner(s) or principal owners, including percentage of ownership
  • If you have more than one retail outlet in Nova Scotia, you must provide the location and contact person for every one.

The completed application is submitted to the office listed above, by mail, fax (original must also be mailed) or in person.

After it has been submitted; it is reviewed by department staff.  If additional information is required, the applicant will be contacted by the department.

If all requirements are met and the application is approved, the permit will be mailed to the applicant.

Waiting Period:
1-3 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. You will be notified prior to the permit expiry date.
Price:   (No tax is charged)

Initial: $112.09

Renewal: $112.09

Related Requirements:
  1. The business must be registered with the N.S. Registry of Joint Stock Companies .
  2. In some instances, an Alcohol and Gaming Authority liquor licence may be required.
Additional Information:
The application must include both the legal and the business name of the store, and its physical address (that is, the location where the tobacco is to be sold).
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17


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