Retail Sales Tax

All Autopac agents must ensure that Retail Sales Tax has been collected on a newly purchased vehicle before you can register it.

If you purchased your vehicle from an authorized dealer, the dealer collected the Retail Sales Tax from you at the time of purchase. A copy of the document you received from the authorized dealer stating that you have paid the tax must be presented to an Autopac agent when you register your vehicle.

If you purchased the vehicle privately, you will be charged the Retail Sales Tax when you register your vehicle. The tax will be based on the fair market value of the vehicle.

  • For passenger cars and light trucks, this value is either your purchase price or the average wholesale price (whichever is greater).
  • For motorcycles, snowmobiles and all-terrain vehicles, this value is either your purchase price or the current average resale value (whichever is greater).

Where a trade-in is involved, you'll be charged the tax based on the purchase price after deducting the value of the trade-in.

For information on how Retail Sales Tax is applied on privately purchased vehicles, see Taxation Information Bulletin No. 054.

Retail Sales Tax forms are available from the Government of Manitoba Taxation Division.