Program overview
How the Tobacco Tax Program is administered, tobacco tax rates and information for tobacco wholesalers, retailers and consumers.
Permits
Retail stores on reserves need a Designated Tobacco Retail Vendor’s Permit to sell tobacco products tax-free to First Nation customers.
Tobacco wholesale vendors need a Permit to Purchase and Sell Unstamped Tobacco to buy and sell unmarked tobacco products.
Tobacco manufacturers need a Tobacco Manufacturer Permit to manufacture tobacco products for distribution, sale or storage in Nova Scotia.
Retail stores need a Tobacco Retail Vendor’s Permit to sell tobacco products.
You need a Tobacco Wholesale Vendor’s Permit to sell, store and distribute tobacco products to retailers.
Rebates and refunds
Apply for a tax refund on tobacco products lost due to theft.
Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.
Supporting forms
Apply for a Clearance Certificate to sell your entire tobacco inventory (stock) in a bulk sale.
Tax information bulletins
Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.
Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.
Covers the limit on buying and selling cigarettes, cartons of cigarettes, fine-cut tobacco and other tobacco products.
Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.
Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.
Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.
Covers the type of stamp the tobacco products need and the types of tobacco products that vendors can sell on reserves to individuals who have status under the Indian Act.
Information for fuel wholesalers and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.
Covers new marking requirements for tobacco products sold in the tax paid-market and the date when the new stamp is mandatory.
Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.
Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.
Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.
Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.
Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.
Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.
Tax information guides
Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.
Letter of authority
Have someone represent you or speak on your behalf about your tobacco tax licence, refund or rebate application.
Compliance
Measures used to enforce tobacco tax legislation for tobacco retailers and wholesalers.
