Tobacco Tax Program: overview

How the Tobacco Tax Program is administered, tobacco tax rates and information for tobacco wholesalers, retailers and consumers.

This document provides details on the Tobacco Tax Program.

Information includes:

  • how the Tobacco Tax Program is administered
  • tobacco tax rates
  • how tax is collected
  • monthly reporting requirements
  • refunds
  • how interest, penalties and any unpaid tax is calculated
  • tobacco stamps
  • tobacco sales to First Nations
  • how to authorize a representative to speak on your behalf

  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia