Manitoba, Canada has updated their tax rules to exclude personal services from Retail Sales Tax (RST), with the exception of tanning services. Tanning services continue to be taxed due to being ultraviolet emitting devices. Services such as hair care, skin care, body modification, spa services, cosmetic injection procedures, massage therapy, and more are considered non-taxable. Certain purchases by personal service providers are also not taxable, including goods sold for resale to customers for their own use. Purchases made for the operation of the businesses are taxable. RST is not collected when gift cards are purchased, but it is collected when goods or services are sold using the gift card. Businesses providing tanning services or selling taxable goods are required to register for RST. There is a small business exclusion from registration for those with annual taxable sales of goods or services less than $10,000 as long as their purchases of all taxable goods and services used in their business are from in-province vendors who are collecting Manitoba RST. (Manitoba Department of Taxation, Information Bulletin No. 062, December 2021)