Nova Scotia charges the Harmonized Sales Tax (HST) at 15%, combining the 5% federal GST with a 10% provincial component. Nova Scotia was among the first provinces to harmonize with federal GST in 1997. HST applies to most goods and services, generating significant provincial revenue. Unlike provinces with separate PST systems, HST administration is handled federally, simplifying compliance for businesses. Municipalities generally don't pay HST on purchases for municipal purposes. Provincial HST rate decisions affect the overall cost of living, business operations, and economic competitiveness across Nova Scotia communities.