The Nova Scotia Retail Gasoline Dealers' Association receives, for distribution to persons who have sold gasoline at retail sales, a commission at the rate of 11 cents per 1,000 litres. Persons who have incurred capital costs in constructing dye injector facilities for dyeing middle distillate fuels receive 30 cents per 1,000 litres of fuel dyed. Refund Applications may be obtained by contacting the Tax Commission . Wholesalers and retailers may claim tax refunds for stolen, accidentally destroyed or contaminated products. Wholesalers may claim tax refunds on some uncollectible accounts.
Coloured fuel is available for use in non-taxable applications.
The qualified consumer has a multi-use piece of equipment, such as a forklift Compliance Measures Licensing Every wholesale agent of gasoline, propane and diesel oil must enter into an Agent's Agreement with the Province. A Vendor's Permit is required to purchase fuel from a bulk plant for resale. An Exempt Consumer letter is required to purchase marked fuel from a bulk plant or a restricted retail vendor. Trip permits are available at the weigh stations. For more information, visit the Nova Scotia Permits Directory .