What are examples of property and services where the POS exemptions do NOT apply?
Examples of items the POS exemption does not apply to include off-reserve sales of energy (e.g. electricity, natural gas), restaurant meals, catering services, gasoline, fuel, tobacco and alcoholic beverages. Purchasers pay the 13% HST on these supplies. In addition, the exemption does not apply to goods or eligible services purchased via internet or other distribution channels for which presentation of a Status card to verify eligibility is not possible.
