Bicycles A point-of-sale exemption from RST is being introduced for bicycles purchased on or after December 1, 2007 and on or before November 30, 2008. The exemption will be available on the purchase of new or used bicycles that have a purchase price of $1,000 or less. (No PST (8%) on Bikes below $1000 retail) Safety equipment related to bicycles will also be exempt from RST during the period from December 1, 2007 to November 30, 2008. Exempt items include the following: Helmets, Reflectors, Bicycle Lights, Bells & horns, Mirrors (No PST on these accessories)

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