As of 2015, the Ontario collects provincial sales tax as part of an overall harmonized sales tax, according to the Ontario Ministry of Finance. The provincial portion of Ontario's HST is 8 percent.
The HST replaced Ontario's previous retail sales tax on July 1, 2010, notes the Ontario Ministry of Finance. Certain items are exempt from the provincial portion of Ontario's HST, including books and newspapers, children's car seats and clothing, diapers, feminine hygiene products and ready-made food or beverages under CA$4. Status Indians, Indian bands and Indian band councils are exempt from paying the provincial 8 percent tax on most other qualifying off-reserve items.