Manitoba PST Registration
Register Your Business NOW with the Manitoba taxation office and obtain your vendor permit -“PST Registration Number”. Company Formations simplifies to the maximum the task of registering your new business for the PST “Provincial Sales Tax” in Manitoba, by offering an easy on-line Manitoba PST registration service in three easy steps.
The Manitoba Retail Sales Tax or PST – Provincial Sales Tax is a tax based on the retail price of most goods and services consumed or used in Manitoba. Businesses that sell taxable goods, provide a taxable service, or charge admission to a place of amusement must become licensed (obtain a vendor’s permit) and are responsible for collecting tax and remitting it on a regular basis.
New businesses starting retail operations in Manitoba, must register as a vendor and obtain a vendor permit. Also Many businesses located outside the Province of Manitoba that make sales to residents of the province are required to register under the Social Service Tax Act and collect the province’s retail sales tax on such sales.
In determining whether or not you must register, please note the following:
Solicitation can occur by any means, including mail, Internet, fax, telephone, or newspaper advertisement, if the solicitation is targeted to potential Manitoba customers.
Orders to purchase include telephone, written, or e-mail orders from a location in Manitoba, regardless of whether or not the business has an agent in the province.
Delivery into Manitoba includes goods shipped either physically or electronically by
a seller or an agent of the seller, or goods shipped at a cost to the customer.
Out-of-province sellers are required to hold a valid registration certificate at the time the seller causes the goods to be delivered into the province.
A vendor permit is required to charge, collect and remit Retail Sales Tax (RST/PST) on your taxable sales.
Vendor permits do not have to be renewed. However, a Vendor Permit it becomes invalid if there is a change in legal name or business ownership.
In Manitoba if your business engages in any of the following activities, you must to register as a vendor and obtain a vendor’s permit.
Regularly make taxable sales of goods:
alcoholic beverages, automotive parts an supplies, building materials, cigarettes and other tobacco products, flowers, general merchandise such as cosmetics, appliances, souvenirs, clothing, art supplies, household or office furniture, motor vehicles, propane (not a complete list. Further information can be obtained from your local retail sales tax Branch).
Leasing goods as a lessor
Providing legal services
Selling parking rights
Provide taxable services.
A taxable service is any service provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish, or maintain tangible personal property: i.e. automobile maintenance and repairs, furniture repairs, re-upholstery, and refinishing, installation and servicing of software, maintenance of business equipment, such as cash registers, photocopiers, and computers. Watch repair and maintenance. (not a complete list. Further information can be obtained from your local retail sales tax Branch).
Providing telecommunications services
Act as liquidator, receiver, receiver-manager or trustee and dispose of assets in the cause of your business.
It does not matter what your level of income is. PST must be collected on sales of taxable items and services delivered within the province.
A vendor permit is required to charge, collect and remit Retail Sales Tax (RST/PST) on your taxable sales.
How is the PST Reported and Remitted?
Once you have a Vendor Permit, you will receive “PST/RST return” forms. You must complete and file all returns, even if you have no sales (either taxable or exempt) or PST/RST to report during the return period. You can file your returns and make your payments:
By mail to the Ministry of Finance
In person at any Ministry of Finance Tax Office; or
at your bank
To register, you must complete an application for Registration as a Vendor Pursuant to the Retail Sales Tax Act. On receipt of your application, the Consumer Taxation Branch will assign you a registration number, and send you a registration certificate and information concerning the collection and remittance of retail sales tax (PST)
The process for register as a vendor and obtain a vendor’s permit has three main elements:
First you need to know is your business is required to register as a vendor in order to collect and remit the Provincial Sales Tax
Second you need to complete the application for registration as a vendor.
Third is to submit the complete form and filing of your registration as a vendor
