If you sell taxable goods and services to residents of Manitoba, you are required to register under the Retail Sales Tax Act and collect retail sales tax, if all of the following apply:
You solicit sales in Manitoba (via advertising or other means).
You accept orders originating in Manitoba.
The taxable goods are for consumption/use in Manitoba — not for resale.
You cause the taxable goods to be delivered to Manitoba, regardless of who pays for the delivery.
APPLIES TO: MANITOBA
Learn about your tax collection and remittance obligations as a Manitoba business owner.