Retail Sales Tax Exemption for Bicycles

Mar 13, 2008

Sales Tax (RST) exemption for bicycles and related safety equipment which will be effective from December 1, 2007 to November 30, 2008.
For the purpose of this exemption, bicycles include tricycles and unicycles. This exemption is intended to encourage Ontarians to stay healthy and be active in their
daily lives.

A point-of-sale exemption from RST is being introduced for bicycles purchased on or after December 1, 2007 and on or before November 30, 2008. The exemption will be available on the purchase of new or used bicycles that have a purchase price of ,000 or less.

Safety equipment related to bicycles will also be exempt from RST during the period from December 1, 2007 to November 30, 2008.

Exempt items:
Bicycle helmets, reflectors, bicycle lights, bells, horns and mirrors.

Non-Exempt items include:
The following items also remain taxable:

Bicycle parts accessories such as carriers, baskets, tools, pumps, hoses, drinking bottles, and kickstands, oil and grease, tube repair kits.
For more information, Visit this website at www.rev.gov.on.ca or contact the Ministry of Information Centre at 1 800 263-7965.