Designated Tobacco Retail Vendor’s Permit to sell to First Nation customers on reserves
Apply for a Designated Tobacco Retail Vendor’s Permit. Retail stores on reserves need the permit to sell tobacco products tax-free to First Nation customers. The permit is valid for 3 years.
By law, retail stores on reserves must have a Designated Tobacco Retail Vendor’s Permit to sell tobacco products tax-free to First Nation customers.
Approval as a designated retailer
A designated tobacco retail vendor needs to be approved by the Provincial Tax Commission as a tobacco retail vendor who is designated to sell tobacco products tax-free to First Nation customers at a retail store on a reserve.
Retail stores on reserves can apply if they comply with Registry of Joint Stock Companies and are not in violation of the Tobacco Access Act.
How to apply
- Apply online for the permit.
- Include payment with your application.
- Submit your completed application and payment.
How long it takes
It should take 2 weeks to get the permit. It can take longer if more information is needed or if your application hasn’t been filled in correctly.
Visa, MasterCard, American Express, Interac® Online, debit card, cheque, money order, cash. A cheque or money order should be made payable to the Minister of Finance. Payment options may vary depending on how you apply.
Before you start
Make sure you have:
- Business Number from Canada Revenue Agency (CRA)
- Registry of Joint Stock Companies number
- name and address of your business's bank or credit union
- location of your business records, including the name of the person responsible for those records
- list of any previous business names and owners of your business and business location
- list of the full names, titles and addresses of the proprietor, partners or principal owners, including percentage of ownership
- Band Council resolution authorizing you to sell tobacco tax-free at your retail location
You need to renew your Designated Tobacco Retail Vendor’s Permit every 3 years. You should get a renewal notice in the mail before the renewal date. It’s your responsibility to renew on time.
The permit will not be renewed if you have any outstanding accounts with the Government of Nova Scotia.
When you apply online you need to pay the fee by credit card (Visa, MasterCard, American Express) or Interac® Online.
You can use the Tobacco Tax – Permit Application Form (PDF 273 kB) if you’re unable to apply online. Send your completed application and payment by mail. Or drop them off at the Business Registration Unit.