RST Information Notice, August 2008
- This Notice explains the point-of-sale Retail Sales Tax (RST) exemption for nicotine replacement therapies.
Exempt Products
A temporary point-of-sale exemption was introduced on August 13, 2007 for non-prescription nicotine replacement therapies that have been assigned a Drug Identification Number by the federal government and that are sold for the sole purpose of assisting the purchaser to stop smoking tobacco. Effective March 26, 2008 this exemption became permanent and applies to nicotine replacement therapies that have been assigned a Drug Identification Number or a Natural Product Number by the federal government.
Nicotine replacement therapies come in a variety of delivery mechanisms, including transdermal patches, gums, lozenges, inhalers, sprays and sublingual tablets.
Taxable Products
Products that claim to be nicotine replacement therapies, but are not registered with a Drug Identification Number or a Natural Product Number assigned by the federal government, remain taxable.
For More Information
The information in this notice is only a guideline and does not replace the legislation.
To obtain additional information, please contact the Ontario Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297), Teletypewriter (TTY) 1 800 263-7776, or visit our website at ontario.ca/revenue.
© Queen's Printer for Ontario, 2008
ISBN 978-1-4249-7829-8
