Government of Nova Scotianovascotia.ca
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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
  • 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

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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 [Adobe Reader- 129.44 kb]
Aug 30, 2012 5058 Motor Vehicles-Rebate of Nova Scotia Sales Tax For Persons with Physiological Impairment [Adobe Reader- 198.04 kb]

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Guides

Date Guide # Guide Name
May 04, 2012 2008 Tax on Private Purchase of Aircraft [Adobe Reader- 90.77 kb]
May 04, 2012 2007 Tax on Private Purchase of Boats and Vessels [Adobe Reader- 55.34 kb]
Jul 29, 2013 2006 Tax on Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [Adobe Reader- 86.25 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

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Rebates of NSST

Information on Rebates

Applications

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Refund of NSST Paid in Error

Information on Refunds

Application

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