Nova Scotia Sales Tax (NSST) on Private Purchases

NSST Tax Rates

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

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.

Gifts from Family Members
- Sworn Statement for a Family Gift of a Used Motor Vehicle
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 less than 500 tonnes gross operated for Commercial Purposes
Commercial Aircraft
Municipal, Provincial, Federal Governments
Volunteer Fire Departments

Date	Bulletin #	Bulletin Name
Jan 01, 2008	5058	Motor Vehicles-Rebate of Nova Scotia Sales Tax For Persons with Physiological Impairment [- 108.92 kb]
Jan 01, 2008	5054	Change in Tax Rate Private Purchases of Motor Vehicles and Other Designated Tangible [- 96.35 kb]
Oct 03, 2003	5025	Tax on Private Purchase of Boats & Vessels [- 111.92 kb]

Date	Guide #	Guide Name
Jun 24, 2008	2008	Tax on Private Purchase of Aircraft [- 107.24 kb]
Jun 24, 2008	2007	Tax on Private Purchase of Boats and Vessels [- 113.10 kb]
Oct 16, 2006	2006	Tax on Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property [- 136.37 kb]