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RTN:113 Goods Exempt from Provincial Revenue Tax (PST)

For Historical Reference Only

Effective April 1, 2013, the Province of Prince Edward Island adopted the harmonized sales tax (HST).  HST replaces the former provincial revenue sales tax (PST).  The information provided on the provincial revenue sales tax (PST) is presented for historical reference only. Please refer to the Canada Revenue Agency for assistance with the application of the HST.


December 1991
(Revised October 2008)

The following list of goods may be purchased by all consumers exempt of provincial revenue tax (PST). This list has been prepared for the convenience of vendors in carrying out their responsibilities under the Revenue Tax Act.

PDF Version:
RTN:113 Goods Exempt from Provincial Revenue Tax (PST)

Please Note:  This is not an exhaustive list and any questions regarding the application of PST should be addressed to Taxation and Property Records.

  • Baby Goods including:
  • bib
  • blanket
  • bottle
  • harness
  • mattress
  • mobile
  • nipple
  • non-disposable diaper
  • oil
  • pillow
  • powder
  • rattle
  • sheet
  • soother
  • teether


  • Books and other goods used in the practice of religion or for religious instruction

  • Books, compact discs and audio cassettes published, produced or recorded solely for an educational, technical, cultural or literary purpose that contain NO ADVERTISING.

It does NOT include:

  • music album
  • book for writing or drawing upon or any book of the same general class
  • catalogue 
  • directory
  • magazine
  • music or movie disc or any other media of the same general class
  • periodic report 
  • periodical
  • price list 
  • rate book
  • time table

  • Car safety seat for a child

  • Classroom supplies (when sold to a student, parent, teacher or tutor for use by a student who is attending an approved educational institution) including:

  • clipboard
  • construction paper
  • crayons
  • drawing book
  • drawing instrument
  • drawing paper
  • duotang
  • eraser
  • foolscap
  • glue stick
  • graph paper
  • highlighter
  • ink
  • loose-leaf paper
  • marker
  • music manuscript paper
  • paste
  • pencil
  • pencil case/box
  • pen
  • pocket calculator
  • ring binder
  • ruler
  • scissors
  • scrapbook
  • scribbler
  • sketch book
  • workbook


  • Clay, gravel, unfinished stone and natural sand, but excluding blasting sand

  • Clothing including fabrics and accessories

It does NOT include protective items such as:

  • latex gloves
  • helmet
  • hockey pants
  • shoulder pads
  • shin pads
  • hockey gloves
  • baseball glove
  • golf glove
  • other protective itmes of a similar nature


It also does NOT include items such as:

  • a costume
  • hair accessory
  • jewellery
  • purse
  • umbrella
  • watch

It does not include items such as:

  • baseball cleats
  • curling shoes
  • golf shoes
  • ski boots
  • skates 
  • waders


  • Goods to be shipped outside the province by the vendor

  • Natural water, including ice

  • Natural and manufactured propane gas

  • Newspapers 

  • Renewable energy equipment (see RTG:164 Renewable Energy Equipment Tax Exemption)

  • Saftey clothing and safety footwear including:

  • face shield
  • goggles
  • hard hat
  • protective clothing
  • safety boots
  • similar items required in the workplace for safety purposes 



Exemptions for specific consumer groups can be found in the following Revenue Tas Guides and Notices:


Please Note:  This is not an exhaustive list and any questions regarding the application of PST should be addressed to Taxation and Property Records.

Futher Information:

For copies of the Revenue Tax Act and Regulations and any inquiries regarding this Revenue Tax Guide, please contact:

Taxation and Property Records Division
Finance, Energy and Municipal Affairs
P.O. Box 1330
Charlottetown, PE
C1A 7N1
(902) 368-4070
(902) 368-6164

This notice is prepared for information purposes only, and should not be considered a substitute for the applicable statues.  Should there be any conflict between the contents of this notice and the statutes, the statutes shall prevail.

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