Notice to the reader: This page lists archived Ministry of Finance publications. The publications below are provided as historical reference material only. Use caution when you refer to it, since it reflects the law in force at the time it was released and may no longer apply.
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Archived Publications
Retail Sales Tax
- Accommodation
This Pointer will help you if you provide transient accommodation services. It explains the basic retail sales tax rules for your type of business. - Accommodation
This guide provides tax information to help vendors of accommodations understand how Retail Sales Tax (RST) applies to their businesses. - Admissions
This Pointer provides basic Ontario retail sales tax information relating to charges of admission to places of amusement or to view indoor or outdoor performances and entertainment. - Admissions
This guide explains how Ontario retail sales tax applies to view indoor or outdoor performances and entertainment - Alcoholic Beverages
This Pointer provides basic Ontario retail sales tax information relating to the sale of alcoholic beverages in an establishment such as a restaurant, bar, pub, hotel, resort or caterers. - Alcoholic Beverages
This guide provides tax information to help businesses understand how Retail Sales Tax applies to alcoholic beverages. - Animals and Pets
This guide explains how Retail Sales Tax (RST) applies to animals and pets. - Children's Clothing and Footwear
This guide explains how Retail Sales Tax (RST) applies to children's clothing and footwear. - Compressed Gas Cylinders
This guide explains how Retail Sales Tax (RST) applies to compressed gas cylinders. - Computer Programs and Related Services
This guide explains how Retail Sales Tax applies to computer programs and related services. - Convenience Stores
This Pointer provides basic Ontario retail sales tax information relating to items sold by a variety or convenience store, a smoke shop, a gas bar that sells other goods, or a kiosk. - Delivery Charges
This guide explains how Ontario retail sales tax applies to delivery, handling, mailing and transportation charges. - Discount Coupons
This guide explains how Ontario retail sales tax applies when various types of coupons are redeemed towards the purchase of goods. - Exempt Items for People with Physical Disabilities
This guide includes a listing of equipment, designed solely for the use of people who are chronic invalids or who have a physical disability, that may be purchased exempt from Ontario retail sales tax. - Farmers
This guide explains how Ontario retail sales tax applies to items purchased by farmers. - Flea Markets, Craft and Trade Shows
This guide explains how Ontario retail sales tax applies to sales made at flea markets, craft and trade shows. - Flooring Materials
This guide explains how Ontario retail sales tax applies to flooring materials. - Florists and Nurseries
This guide provides information on how Ontario retail sales tax applies to items sold by florists and nurseries and provides information to landscaping contractors who may need to obtain a Vendor Permit. - Food Products
This guide provides tax information to help vendors and consumers understand how RST applies to food products - Foreign States, Representatives and Officials
This guide describes the Ontario retail sales tax exemptions available to foreign states, representatives and officials. - Goods Brought Into Ontario
This guide explains how Retail Sales Tax applies to goods brought into Ontario and the collection of RST by Canada Border Services Agency (CBSA) and Canada Post Corporation. - Graphic Designers
This guide provides tax information to help graphic design firms and independent graphic designers understand how RST applies to their business operations. - Hospitals
This guide explains how Ontario retail sales tax applies to purchases made by hospitals and medical research facilities, including items installed by contractors. - Internet Related Services
This guide will help you if you are an Internet service provider (ISP) or web page designer. It explains how Retail Sales Tax applies to Internet related services, related computer programs and hardware. - Labour Charges
This guide explains how Ontario retail sales tax applies to various labour charges. - Manufacturers
This guide describes the Retail Sales Tax exemptions for production machinery and equipment bought by, or for the use of, qualified manufacturers. - Manufacturing Contractors
This Pointer will help you if you are a real property contractor who manufactures the goods that you install. - Manufacturing Contractors
This guide explains how Retail Sales Tax (RST) applies to goods manufactured and installed by contractors. - Monument Dealers
This guide explains how Retail Sales Tax applies to monument dealers. - Motor Vehicle Dealers
This guide provides tax information to help motor vehicle dealers understand how RST, including the Tax for Fuel Conservation (TFFC), applies to sales and leases of motor vehicles. - Motor Vehicle Repairs
This Pointer will help you if you repair motor vehicles and operate a service station, garage, auto body shop, machine shop, auto dealership, muffler shop, lube or transmission shop, or similar business. - Motor Vehicle Repairs
This guide provides tax information to help motor vehicle repair shops understand how retail sales tax applies to their services and purchases. - Multijurisdictional Vehicle Tax Payable under the International Registration Plan
This guide explains how Ontario retail sales tax applies to multijurisdictional vehicles that are registered under the International Registration Plan (IRP) and used in Ontario. - Municipalities
This guide provides information to help municipalities understand how retail sales tax applies to their sales and purchases. - Non-Resident Contractors
This guide describes the retail sales tax responsibilities of non-resident construction contractors who are awarded a contract to perform work in Ontario and their Ontario customers. - Photographers
This guide explains how Ontario retail sales tax applies to photographers and the items they sell. - Portable Buildings for Non-Residential Use
This guide provides information on how Ontario retail sales tax applies to portable or relocatable buildings for non- residential use. - Prepared Foods
This Pointer will help if you sell prepared foods from an eating establishment. It explains the basic retail sales tax rules for your type of business. - Prepared Foods
This guide explains how Retail Sales Tax (RST) applies to prepared foods. - Printing
This guide describes those printing operations considered to be manufacturing for Ontario retail sales tax purposes. - Private Sales
This guide explains how retail sales tax applies to taxable goods sold privately by one person to another. - Publications
This guide explains how Ontario retail sales tax applies to publications, such as books, magazines, newsletters, newspapers, school and library publications, and religious publications. - Real Property and Fixtures
This guide explains how Retail Sales Tax applies to real property and fixtures. - Real Property Contractors
This Pointer provides basic Ontario retail sales tax information for real property contractors or subcontractors who are installing or repairing real property and fixtures. - Recreational Facilities
This guide explains how Ontario retail sales tax applies to the sale of animals, pets and pet supplies. - Religious, Charitable and Benevolent Organizations
This guide explains how Ontario retail sales tax applies to sales and purchases made by religious, charitable and benevolent organizations. - Rentals or Leases
This guide explains how retail sales tax applies to rentals or leases. - Satellite Dish Dealers
This guide explains how Retail Sales Tax applies to satellite dish dealers. - Snack Foods, Beverages and Candies
This guide provides tax information to help vendors and consumers understand how Retail Sales Tax (RST) applies to snack foods, beverages and candies. - Status Indians, Indian Bands and Band Councils
This guide explains how Ontario retail sales tax applies to purchases of taxable goods and services made by Status Indians, Indian bands and band councils. - Tax for Fuel Conservation
This guide provides information on how the tax for fuel conservation (TFFC) applies to certain fuel-inefficient motor vehicles (i.e., passenger vehicles and sport utility vehicles) sold, leased or rented in Ontario or imported for use in Ontario. - Tax-Included Pricing
This guide explains how tax-included pricing works and who can use it. - The Basics of Retail Sales Tax
This Pointer explains the basics of Ontario retail sales tax to those starting a small business in Ontario or who are already operating one. - Trappers and Persons Engaged in the Business of Fishing
This guide explains how Ontario retail sales tax applies to items purchased by persons engaged in the business of trapping and fishing. - Used Motor Vehicle Dealers
This Pointer will help you if you are a used motor vehicle dealer. It explains the basic retail sales tax rules for your type of business. - Vehicles Powered by Alternative Fuels
This guide explains the Retail Sales Tax rebate available for vehicles powered by alternative fuels, including hybrid electric vehicles (HEVs).
