Toronto has a Harmonized Sales Tax (HST) of 13% (the combination of the former 5% national GST and the 8% provincial PST) on most items purchased in shops and on restaurant meals. (Be aware that taxes and tip add at least 30% to your food and beverage total when dining out.) The HST also applies to lodging and alcohol purchased at the Liquor Control Board of Ontario (LCBO). Prices displayed in LCBO stores include tax, so you won't see the extra taxes levied at the register. Other stores that sell wine charge only GST, but as they have to pay the LCBO a 10% tax, it's fair to assume they've marked up their prices accordingly.