Retail Sales Tax
Retail Sales Tax (RST) is a consumption tax. This means that the person who consumes or uses the taxable goods or taxable services pays the RST.
RST is applied to:
- taxable goods
- taxable services
- admission prices
- insurance premiums
that people buy or use in Ontario.
Who collects this tax?
Vendors who are registered with the Ministry of Revenue collect the tax when they sell these items or offer these services. By law, they must have a Vendor Permit and are responsible for collecting and remitting the tax.
Did you know?
The Retail Sales Tax (RST) is also often referred to as the:
- Provincial Sales Tax (PST)
- Ontario Sales Tax (OST)
- Ontario Retail Sales Tax (ORST)
Learn more about Retail Sales Tax
- Taxable and non-taxable goods and services
- Find out about specific tax situations and how the legislation is applied to them by reviewing RST Interpretation Letters
- PST GST/HST Seminars - Join us for free tax seminars!
- Tax Information Forums (TIFs) provide small and medium-sized businesses with a one-stop opportunity to get information and ask questions on a variety of business-related programs administered in Ontario.
- The general RST rate in Ontario is 8%. See our current and historical tax rates.
