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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Permit to Purchase and Sell Unstamped Tobacco

Who Needs This Permit?

Anyone in Nova Scotia who wants to sell tobacco products:

  1. into another jurisdiction,
  2. into another country [that is, for export],
  3. to designated retail vendors [see Designated Tobacco Vendor],
  4. in duty free shops,
  5. as ships stores, or
  6. with imported tobacco stamping.
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)
and press 5 for tax information
Visit: Service Nova Scotia & Municipal Relations
Audit and Enforcement
Maritime Centre, 10th floor
1505 Barrington Street
Halifax, NS B3J 3K5
E-mail: taxcommission@gov.ns.ca
Website: http://www.novascotia.ca/snsmr/access/business/tax-commission
Write: Service Nova Scotia & Municipal Relations
Audit and Enforcement
PO Box 22
Halifax, NS B3J 2L4
Fax: (902) 424-0702
Application Forms and Process:

There are two different ways to submit your application form: 

  1. You can fill it out online.
  2. You can send in a hard copy. You can get an application in the following ways:

The original application signed by the applicant must be submitted by mail or in person. The application includes a "Business Applicant Profile Information" form that will ask for your:

  • Canada Revenue Agency Business Number.
  • Nova Scotia Registry of Joint Stock Companies registration number.

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

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
  • Estimated annual quantity of tobacco products handled in Nova Scotia
  • If you have more than one distribution centre, have the location and contact person for every one. For unstamped tobacco, you will need information on the distribution center(s) within Nova Scotia only.
  • Tax number(s) in other jurisdictions(s).
  • NS Tobacco Retail Vendors Permit number, if you have one.
Waiting Period:
10 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)
Price:   (No tax is charged)

Initial: $120.95

Renewal: $120.95

Security may be required and is specified by legislation.

Payment at counter: Cash, Interac debit card, Visa, MasterCard, or American Express, or cheque or money order made out to the Minister of Finance. 

Payment by mail: Please pay by cheque or money order made out to the Minister of Finance. 

Payment online: Visa, MasterCard, or American Express, or an already established positive balance with the Nova Scotia Business Registry.  (No debit cards are accepted at this time.)

Expiry and Renewal:

This permit is valid for 1 year from the date of issue.

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

Related Requirements:
1) The business must be in compliance with the NS Registry of Joint Stock Companies.
2) The permit will not be renewed if there are any accounts outstanding with the Province.
Additional Information:
None 
Legislative Authority:
Revenue Act, the Acts of 1995-96, Chapter 17
Last Updated: July 2012

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