Retail Sales Tax

Notice to the reader: For Retail Sales Tax (RST) – On July 1, 2010 the 13 per cent Harmonized Sales Tax (HST) took effect in Ontario replacing the existing provincial Retail Sales Tax (RST) and combining it with the federal Goods and Services Tax (GST). As a result, RST provisions described on this page and in other publications ended on June 30, 2010.

Effective July 1, 2010 this information was archived for RST purposes only. Use caution when you refer to it, since it reflects the law in force for RST at the time it was released and may no longer apply.

The general retail sales tax rate (RST) is 8%.

The other RST rates for certain goods and services are:

• accommodation for a period of less than one month - 5%
• admissions of more than $4 to places of amusement - 10%
• alcoholic beverages sold through licensed establishments - 10%
• alcoholic beverages sold through retail stores - 12%
• alcoholic beverages taken from your inventory for your own use or provided free of charge - 12%

The following general rates of retail sales tax (RST) on tangible personal property and taxable services have been effective in Ontario from the introduction of RST on September 1, 1961 to the present: