Retail Sales Tax Exemption - Inheritance

This section provides information on eligibility for a waiver of Retail Sales Tax where designated property has been acquired though an inheritance.

What requirements must be met for the Retail Sales Tax inheritance exemption?

Vehicles and other designated property are not subject to the Retail Sales Tax when the property has been acquired through an inheritance, regardless of the deceased owner’s former place of residence if:

  1. The individual is named in the will;
  2. The executor has the authority to disburse the assets; and
  3. The designated property is received as part of the distribution of the deceased’s estate.

What documentation is needed for the exemption to be granted?

Required documentation includes:

  1. A copy of the will identifying the vehicle and other designated property;
  2. A sworn statement from the executor; and
  3. A certificate of death.

Who should I contact if I have questions about the Retail Sales Tax inheritance exemption? 

Taxation and Property Records
Phone: (902) 368-4070
Fax: (902) 368-6164


Disclaimer: This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.
Published date: 
June 19, 2017

General Inquiries

Taxation and Property Records
1st Floor Shaw South, 95 Rochford Street
PO Box 2000
Phone: 902-368-4070
Fax: 902-368-6164