Effective July 1, 2006, the provincial sales tax on the purchase price of motor vehicles and other designated tangible personal property has decreased from 15% to 14% where the purchase is made from persons who are not HST/GST registrants. Private purchases of motor vehicles and other designated tangible personal property purchased on or after July 1, 2006 will be taxable at the rate of 14%.

Designated tangible personal property includes boats, vessels, aircraft and every device designed to transport, pull or haul any person or property.

Please note, private purchases of motor vehicles and other designated tangible personal property purchased prior to July 1, 2006 will be taxable at 15%.

Service Nova Scotia & Municipal Relations
Program Management and Corporate Services Division
1505 Barrington Street, 8th floor
Halifax , Nova Scotia
PO Box 755
Halifax, NS
B3J 2V4
Telephone: (902) 424- 6300 (Metro area); or
1-800-565-2336 (toll free in Nova Scotia)

Web site address: http://www.gov.ns.ca/snsmr/taxcomm/

"Tax Information Bulletins are published by the Program Management and Corporate Services Division for the sole purpose of providing information and to announce changes in the Revenue Act or Sales Tax Act and the regulations. Tax Information Bulletins do not replace the law found in the Act or regulations. Bulletins are provided for reference purposes only. For legislative approved text of provisions of the Revenue Act or Sales Tax Act and Regulations, see official volumes."