The Quebec Sales Tax (QST) is a provincial consumption tax applied to most goods and services sold in Quebec. The QST rate is 9.975%, charged in addition to the federal GST (5%), resulting in a combined sales tax of approximately 14.975% on most purchases. Unlike provinces with a Harmonized Sales Tax (HST) where taxes are merged, Quebec collects QST separately from GST, though Revenu Québec administers both for Quebec businesses. The QST applies to a similar base as GST, with some Quebec-specific exemptions. Businesses register for QST and remit collected tax to the provincial government. QST revenue funds provincial programs and services.