Program overview
NSST tax rates, what private purchases require payment of NSST, exemptions, appraisals and authorizing someone to speak on your behalf.
What you need to know about paying tax on a vehicle you buy privately.
Registration
Register as a vehicle appraiser with the Provincial Tax Commission. A licensed dealer is automatically recognized as a vehicle appraiser.
Rebates, refunds and exemptions
Apply for a rebate of the NSST on a vehicle bought by a registered charitable organization.
Apply for a NSST rebate of up to $3,750 on the purchase of a motor vehicle for someone who has lost the complete use of their legs.
Apply for a rebate of the NSST on the purchase of a motor vehicle or designated personal property you permanently take out of Nova Scotia within 30 days of the purchase.
HST registrants can apply for a rebate of the NSST paid on the private purchase of a vehicle used for a business activity.
Apply for a refund of NSST paid by mistake on the purchase of a vehicle like a car, truck or trailer.
Get a tax exemption when registering a used vehicle you received as a gift from an immediate family member.
Get a tax exemption when registering a used vehicle you received as the beneficiary of an estate.
Supporting forms
Get your used vehicle appraised during a private sale if you don’t agree with the Canadian Red Book average wholesale value.
Tax information bulletins
Covers amount of maximum rebate, eligibility requirements and documents needed to support the rebate application.
Information for private purchasers of motor vehicles and other designated tangible personal property, like boats and aircraft.
Tax information guides
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of aircraft.
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of boats and vessels.
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of vehicles like cars, boats and planes.
Letter of authority
Have someone represent you or speak on your behalf about your NSST rebate or refund application.
