Retail Sales Tax
The 2009 Ontario Budget proposes a single sales tax that will apply to most purchases and transactions starting July 1, 2010.
- Books, children's clothing and footwear, car seats and car booster seats and feminine hygiene products will be exempt from the provincial portion of the single 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.
Contact us
Telephone
- 1 866 ONT-TAXS (1 866 668-8297)
- 1 800 263-7776 for teletypewriter (TTY)
Written interpretation
To obtain a written interpretation on a specific situation not addressed in a publication, please send your request in writing to:
Ministry of Revenue
Tax Advisory Services Branch
Retail Sales Tax Section
33 King St W, 3rd floor
Oshawa ON L1H 8H5
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