Tobacco Tax Program

Program overview

Tobacco Tax Program: overview

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

Permits

Designated Tobacco Retail Vendor’s Permit to sell to First Nation customers on reserves

Retail stores on reserves need a Designated Tobacco Retail Vendor’s Permit to sell tobacco products tax-free to First Nation customers.

Permit to Purchase and Sell Unstamped Tobacco

Tobacco wholesale vendors need a Permit to Purchase and Sell Unstamped Tobacco to buy and sell unmarked tobacco products.

Tobacco Manufacturer Permit

Tobacco manufacturers need a Tobacco Manufacturer Permit to manufacture tobacco products for distribution, sale or storage in Nova Scotia.

Tobacco Retail Vendor’s Permit

Retail stores need a Tobacco Retail Vendor’s Permit to sell tobacco products.

Tobacco Wholesale Vendor’s Permit

You need a Tobacco Wholesale Vendor’s Permit to sell, store and distribute tobacco products to retailers.

Rebates and refunds

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Supporting forms

Get a Clearance Certificate to sell entire tobacco inventory in bulk sale

Apply for a Clearance Certificate to sell your entire tobacco inventory (stock) in a bulk sale.

Tax information bulletins

Alternative methods for fuel and tobacco wholesalers filing tax returns and making payments during postal strike: tax bulletin 5091

Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.

Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

Limit on quantities of tobacco products retail vendors can sell to consumers and how much tobacco a consumer can possess: tax bulletin 5033

Covers the limit on buying and selling cigarettes, cartons of cigarettes, fine-cut tobacco and other tobacco products.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5107

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

Sale of tobacco by designated retail tobacco vendors on reserves to individuals who have status under the Indian Act: tax bulletin 5066

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.

Tax rebate for uncollectable fuel, tobacco and vaping products accounts written off as bad debts: tax bulletin 5022

Information for fuel wholesalers and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.

Tobacco marking requirements for retailers: tax bulletin 5094

Covers new marking requirements for tobacco products sold in the tax paid-market and the date when the new stamp is mandatory.

Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.

Tobacco retailer requirements: tax bulletin 5029

Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.

Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

Tobacco wholesaler bookkeeping requirements and consequences of noncompliance: tax bulletin 5028

Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.

Tax information guides

Tobacco retail vendor permit guidelines: tax guide 2014

Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.

Letter of authority

Authorize a representative: tobacco tax licence, refund or rebate applications

Have someone represent you or speak on your behalf about your tobacco tax licence, refund or rebate application.

Compliance

Tobacco tax compliance measures

Measures used to enforce tobacco tax legislation for tobacco retailers and wholesalers.