Program overview
How the Vaping Products Tax Program is administered, vaping products tax rates and information for vaping products retailers, wholesalers and manufacturers.
Permits
Vaping products manufacturers need a Vaping Products Manufacturer Permit to manufacture vaping products in Nova Scotia or manufacture vaping products for distribution, sale or storage in Nova Scotia.
Retail stores need a Vaping Products Retail Vendor’s Permit to sell vaping products.
You need a Vaping Products Wholesale Vendor’s Permit to sell, store and distribute vaping products to retailers.
Rebates and refunds
Apply for a vaping products tax refund on vaping products bought on a reserve when the amount of tax is $100 or more. Only status Indians can get this refund.
Apply for a tax refund on a verifiable permanent loss of vaping products. The loss can’t be due to theft or a bad debt.
Apply for a tax refund on vaping products lost due to theft.
Apply for a rebate on the vaping products tax you paid on bad debts from sales of vaping products made on credit.
Supporting forms
Vaping products wholesalers and retailers need to submit the Vaping Products Tax Remittance Form and the tax they owe on their vaping inventory (stock).
Tax information bulletins
Notice to vaping wholesalers and retailers on the introduction of vaping products taxes effective 15 September 2020.
Information for retail and wholesale vaping products vendors on the limitations for holding, selling and transferring vaping products.
Information for retail and wholesale vaping products vendors on tax rates for vaping products.
Information for fuel wholesalers and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.
Information for retail and wholesale vaping products vendors on the definitions of vaping products for the Vape Tax Program.
Covers permit requirements for the wholesale and retail sale of vaping products.
Tax information guides
Information for vaping products retailers on the vaping products retail vendor’s permit application process, terms and conditions.
Letter of authority
Have someone represent you or speak on your behalf about your vaping products tax permit, refund or rebate application by submitting a Letter of Authority Authorization Form to authorize a representative.
