Manitoba's Provincial Sales Tax (PST) is a retail sales tax charged on most goods and services purchased in the province. At 7%, combined with the 5% federal GST, Manitoba consumers pay 12% sales tax on most taxable purchases. Unlike provinces with Harmonized Sales Tax (HST), Manitoba collects and administers its PST separately from federal GST. The PST generates significant provincial revenue funding public services. While municipalities don't collect sales taxes, PST exemptions or rate changes affect the cost of municipal purchases. Some provincial programs distribute a portion of PST revenue to municipalities, creating indirect connections between sales tax collections and local government funding.