Vaping products vendor permit requirements for retailers and wholesalers: tax bulletin 5109

Covers permit requirements for the wholesale and retail sale of vaping products.

This tax information bulletin outlines the changes to the vaping products permit requirements for retail and wholesale vendors.

Information includes:

  • when vaping products vendors need to be registered and have permits by
  • vaping products vendor definitions
  • rules for selling retail and wholesale vaping products
  • vaping products permit fee and how it’s calculated

  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia and Internal Services