New Brunswick charges the Harmonized Sales Tax (HST) at 15%, combining the 5% federal GST with a 10% provincial component. HST applies to most goods and services, with some exemptions for basic groceries and certain other items. Unlike provinces with separate provincial sales taxes, HST is administered by the federal government, simplifying compliance for businesses. The provincial portion of HST generates significant revenue for provincial programs. Municipalities don't receive HST revenue directly, though they generally don't pay HST on purchases for municipal purposes. Provincial sales tax decisions affect the overall cost of living and business environment in communities across New Brunswick.