Nova Scotia Nonsense

In Tax Information Bulletin 5111, notice is given of amendments to the Revenue Act and Revenue Act Regulations – Prohibitions on Vaping Products. As of 12:01 am, September 15, “there will be limitations on the possession, sale and transfer of Vaping Products.”

The incredible list is as follows:

• No person shall be in possession of a vaping product on which tax has not been paid, or not purchased from a retail vendor who holds a valid retail vendor’s permit, where the person in possession is a consumer.
• No retail vendor shall be in possession of a vaping product other than a vaping product purchased from a wholesale vendor who, at the time of purchase, held a wholesale vendor’s permit that was in force at the time of purchase.
• No person shall transport a vaping product unless, at the time of transport, that person is in possession of a bill of lading, waybill or other document showing the origin and destination of the vaping product.
• No consumer shall purchase, agree to purchase or hold a quantity greater than 240 ml of vaping substance, or 5 vaping devices.
• A person who holds a quality greater than 240 ml of vaping substance, or 5 vaping devices is deemed to hold the vaping substance or vaping devices for sale in the Province.
• No retail vendor shall sell vaping products to a consumer in a quantity greater than 240 ml of vaping substance, or 5 vaping devices.
• No person shall sell, hold out for sale, or agree to sell a vaping product to a consumer, by any means, unless the person holds a retail vendor’s permit and such permit is in force at the time of sale.
• No person shall import or bring into the Province vaping products for resale in the Province; sell, hold out for sale or agree to sell vaping products for resale in the Province, or manufacture, fabricate or produce vaping products in the Province for sale or for resale unless that person holds a valid wholesale vendor’s permit.