Manitoba provincial sales tax exemptions (Manitoba PST exemptions) apply to Manitoba’s 7% retail sales tax (RST). Basic groceries, qualifying children’s clothing, certain baby and medical supplies, and goods bought for resale are among the examples. Farm equipment can also qualify when its use and documentation meet the provincial rules. GST is a separate federal tax: an RST exemption alone does not decide whether GST is due. Manitoba’s summary and CRA’s supply guide explain the two systems.
Which purchases are exempt from Manitoba PST (RST)?
These examples describe the provincial tax only. Check the specific item, buyer and intended use before removing RST.
| Purchase | When the RST exemption can apply | Practical example and records |
|---|---|---|
| Basic groceries and additional food | Basic groceries are exempt, except for sales in eating establishments and vending machines. Since July 1, 2026, the exemption also covers listed additional foods and drinks, subject to seller and sales exceptions. | The additional-food exemption does not apply to sales by restaurants (including bakeries, food courts, coffee shops, food carts, and grocery-store food-service locations where the food cannot be paid at the checkouts normally used for grocery items), licensed premises specified in a liquor service licence, cinemas or sports or live-entertainment venues where a price of admission is usually charged, sports or recreational facilities such as arenas and golf courses, vending machines, or catering services. Beverages over 1% alcohol, pet food, and dietary supplements (other than prenatal vitamins) that have a Health Canada natural health product licence or homeopathic medical number stay taxable regardless of where they’re sold. See the expanded Manitoba food exemption and Notice RST 26-01. |
| Children’s clothes and footwear | Eligible children’s sizes qualify if the item costs $150 or less. A larger size may qualify for a child aged 14 or under at the same price limit. | For a listed children’s size, no buyer certificate is required. For a larger size, the seller needs the buyer’s written age certification; a set normally sold together counts as one item. Check sizes and exclusions in Bulletin 001. |
| Baby and child supplies | The bulletin lists qualifying items designed for use with a child under 24 months, plus certain safety items and breast pumps. Diapers and specified toilet-training items qualify for children regardless of age. | A parent buying disposable diapers does not pay RST on the diapers; do not assume every baby-care product qualifies. See Bulletin 055. |
| Prescription drugs and medical supplies | Drugs dispensed on a practitioner’s prescription to the named individual for personal use are exempt. The medical bulletin also lists some supplies, including diabetic blood-glucose monitors, exempt without a prescription. | A pharmacy dispenses a prescription medicine to its named patient. Some non-prescription products are taxable; medical items requiring a prescription or written order are listed separately in Bulletin 002. |
| Farm equipment used principally for farming | Listed farm tractors and attachments can qualify. For equipment, principally means at least 80% farming use during the first 24 months after purchase. | A grain farmer using a tractor 90% for grain farming and 10% for municipal mowing meets that use test. For items on the conditional list, the seller must obtain the farm-use certification described in Bulletin 018. |
| Goods bought for resale | A registered vendor may buy goods for resale without paying RST by quoting its seven-digit RST number to the supplier. | A registered retailer buying taxable stock to resell quotes its RST number. The RST number does not allow taxable purchases without RST unless they are for resale or another exempt purpose. See Bulletin 004. |
Other common Manitoba PST exemptions
Manitoba’s summary bulletin also lists these exemptions:
- Books printed, bound and with a distinct cover, with permanent bindings or punched loose-leaf pages, produced for use by the general public, published solely for educational, technical, cultural or literary purposes and containing no advertising.
- Sanitary napkins, tampons, belts and pads, and menstrual cups.
- Child safety restraint systems used in vehicles, such as car seats and booster seats.
- Purchases by registered First Nations individuals and bands, for the personal use of and paid for by the individual or band, made on a reserve, or made off-reserve when the seller ships or delivers the goods to the reserve (for vehicles, title must be transferred on the reserve, the purchase documents must be signed there and the purchaser must take possession there).
Services work the other way around: RST generally does not apply to a service unless it is specifically listed as taxable, such as accommodations of less than one month in hotels and motels, telephone service that begins and ends in Manitoba or begins or ends in Manitoba and is billed to a Manitoba phone number (among other listed cases), cloud computing, repairs to goods (with listed exceptions), and accounting, architectural, legal, engineering, security and private-investigation services. Services to real property, such as construction labour, are generally not taxable, but maintenance and repair of electrical, plumbing, heating and air-conditioning systems is taxable. See Bulletin 030 for the lists.
Is there a Manitoba PST exemption certificate or form?
The proof depends on the exemption. A registered reseller quotes its seven-digit RST number to the supplier. For conditional farm equipment, the purchaser certifies the farming use directly on the invoice or a supporting document, with the date, signature and land description, as set out in Bulletin 018. A larger children’s clothing size needs the buyer’s written certification of the child’s age. A First Nations individual buying on a reserve presents a Status card or valid Temporary Confirmation of Registration Document (TCRD); a valid TCRD or an expired Status card must be accompanied by matching government-issued photo identification, such as a driver’s licence or passport. Keep whichever record applies.
Manitoba PST exemption for farmers: the farm-use certificate
For equipment on Bulletin 018’s conditional list, the purchaser certifies the farming use on the invoice or another document supporting the sale, with the date, signature and land description. The bulletin provides the required wording. Some equipment is readily identifiable as farm-use equipment and does not require that certificate; items commonly used for non-farming purposes require tax to be paid at purchase and may be eligible for a refund upon review. Check the relevant list rather than treating all farmer purchases alike. Manitoba Bulletin 018.
Does a Manitoba exemption also remove GST?
Not necessarily. CRA identifies basic groceries and prescription drugs as zero-rated for GST/HST, so those qualifying supplies have a 0% federal rate; see zero-rated and exempt supplies for the difference. Other purchases may still have GST even when they qualify for the provincial exemption. For example, the expanded Manitoba food exemption covers potato chips, while CRA lists potato chips as taxable, so the 5% GST still applies. Assess the product under both sets of rules; you can run the numbers in the Manitoba sales tax calculator.
| Item | Manitoba RST | GST |
|---|---|---|
| Basic groceries (milk, eggs, vegetables) | Exempt; sales in eating establishments and through vending machines can be taxable | 0% — zero-rated |
| Chips or pop bought at a grocery checkout (from July 1, 2026) | Exempt | 5% — taxable |
| Children’s clothing, $150 or less, in children’s sizes (or a larger size certified in writing for a child 14 or under) | Exempt | 5% — taxable |
| Prescription drugs | Exempt | 0% — zero-rated |
| Children’s diapers | Exempt | 5% — not zero-rated |
| Farm tractor rated 60+ PTO h.p., used principally for farming | Exempt with farm-use certification | 0% if it meets CRA’s own tractor design test (a separate rule from the RST use test) |
What if RST was charged in error?
Keep the invoice and evidence of the qualifying use or purchase. Manitoba’s vendor guidance says a vendor who cannot obtain a credit from the seller may have options to recover RST paid in error; check the process and eligibility in Bulletin 004. If the classification is uncertain, ask Manitoba Finance before changing the tax treatment.
Where can I find the full exemption list?
Start with Manitoba’s summary of taxable and exempt goods and services, then use the more specific bulletin for the purchase. Service taxability also depends on the service and circumstances; the goods examples above do not establish a blanket exemption for every service.
Sources checked October 16 and October 21, 2026: Manitoba Finance Bulletins 001, 002, 004, 012, 018, 029, 030 and 055, Bulletin TAMTA 003, Notice RST 26-01, CRA’s type-of-supply guide, GST/HST Info Sheet GI-051 and Excise and GST/HST News No. 97.