- Exempt Items for People with Physical Disabilities
RST Guide 802 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
RST Guide 807 explains how Ontario retail sales tax applies to items purchased by farmers. - Foreign States, Representatives and Officials
RST Guide 803 describes the Ontario retail sales tax exemptions available to foreign states, representatives and officials. - Hospitals
RST Guide 805 explains how Ontario retail sales tax applies to purchases made by hospitals and medical research facilities, including items installed by contractors. - Multijurisdictional Vehicle Tax Payable under the International Registration Plan
RST Guide 809 explains how Ontario retail sales tax applies to multijurisdictional vehicles that are registered under the International Registration Plan (IRP) and used in Ontario. - Municipalities
RST Guide 810 provides information to help municipalities understand how retail sales tax applies to their sales and purchases. - Non-Resident Contractors
RST Guide 804 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. - Religious, Charitable and Benevolent Organizations
RST Guide 806 explains how Ontario retail sales tax applies to sales and purchases made by religious, charitable and benevolent organizations. - Status Indians, Indian Bands and Band Councils
RST Guide 808 explains how Ontario retail sales tax applies to purchases of taxable goods and services made by Status Indians, Indian bands and band councils. - Trappers and Persons Engaged in the Business of Fishing
RST Guide 800 explains how Ontario retail sales tax applies to items purchased by persons engaged in the business of trapping and fishing.
