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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Vendor Permit (Fuel Retail Vendor)

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)
and press 5 for tax information
Visit: Service Nova Scotia & Municipal Relations
Business Registration Unit
Maritime Centre, 9th 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
Business Registration Unit
PO Box 1529
Halifax, NS B3J 2V4
Fax: (902) 424-0602
Application Forms & Process:

With this Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit, there are three ways to obtain an application form:

  1. Download a form from the internet;
  2. Print off a form at one of our Service Nova Scotia Express; or
  3. Write, email, fax or visit the office listed above.

You must provide the details of the fuel wholesaler/agent from whom you are acquiring your fuel and have your fuel wholesaler/agent sign the application form.

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.

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 fuel wholesaler/agent supplying the retailer must have a signed agreement with the Provincial Tax Commissioner to collect tax.

2. The applicant must have a Motive Fuel Retailer Approval from Nova Scotia Environment (for gas and diesel oil retailers) and/or a Fuel Safety Business Licence from the Office of the Fire Marshal, Labour and Advanced Education (for propane retailers).

3. The business must be in compliance with the NS Registry of Joint Stock Companies.

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 2012

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