Small Business
Business Start-up and Registration - Retail Sales Tax
A Vendor Permit is required to charge, collect, and remit Retail Sales Tax (RST) on your taxable sales. You must obtain a Vendor Permit even if your sales are small - there is no minimum.
You must obtain an RST Vendor Permit if:
- you regularly sell taxable goods
- you regularly provide taxable services
- you regularly sell insurance
- you charge more than $4 admission to a place of amusement
- you are a manufacturing contractor
- you are a non-resident contractor doing business in Ontario
- you sell taxable goods or services at flea markets, fairs or exhibitions
- you regularly import taxable goods or taxable services into Ontario for your own use
- you purchase goods exempt from RST that you plan to resell, but later take these goods from inventory for your own use
You do not need a Vendor Permit if:
- you sell only tax-exempt goods
- you provide only non-taxable services
- you are a wholesaler or manufacturer, and do not make retail sales
You can register for a Vendor Permit:
- by telephone
- by mailing or faxing the Vendor Permit Application
form to any Ontario Ministry of Revenue Tax Office, or visiting us in person - at a ServiceOntario - Ontario Business Connects workstation
- online at the ServiceOntario Gateway for Business website
For further inquiries, please contact us.
- PST and GST/HST Seminars
Learn about the Ontario Provincial Sales Tax (PST) and the Goods & Services Tax/Harmonized Sales Tax (GST/HST) at a seminar jointly conducted by the Ontario Ministry of Revenue and the Canada Revenue Agency. - Purchasing an Existing Business
