Who Should Be Registered
A retail sales tax (RST) Vendor Permit is required to charge, collect, and remit RST on your taxable sales.
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, that is, the manufactured cost of goods you use in real property contracts is more than $50,000 in any fiscal year
- 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.
How do I apply for a Vendor Permit?
There is no fee to apply for a Vendor Permit.
You can register for a Retail Sales Tax Vendor Permit:
- by telephone
- by mailing or faxing the Vendor Permit Application
form to any Ontario Ministry of Revenue Tax Office - visiting us in person
- at a ServiceOntario - Ontario Business Connects workstation
- on the ServiceOntario Gateway for Business website
Additional information may also be found in our Small Business Pointer 901 - The Basics of Retail Sales Tax.
