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BC PST Rates

Item	PST Rate
Goods including cannabis products, soda beverages and tobacco (except goods listed below), software, legal services, online marketplace services, telecommunication services and related services	7%
Liquor	10%
Accommodation (not including the additional Municipal and Regional District Tax (MRDT) – see Charging PST and MRDT below)	8%
Vapour products	20%
Fossil fuel combustion systems	12%
Vehicles	Rates vary – see Bulletin PST 308
Boats	7% or 12% – see Bulletin PST 108
Aircraft	7% or 12% – see Bulletin PST 134
Manufactured mobile homes	7% of 50% of the purchase or lease price or fair market value
Manufactured modular homes	7% of 55% of the purchase or lease price or fair market value
Portable buildings	7% of 45% of the purchase or lease price or fair market value

Data Retrieved From: https://www2.gov.bc.ca/

What is PST in British Columbia?

Provincial Sales Tax (PST) in British Columbia is a retail sales tax that must be paid when a taxable good, software, or service is acquired for personal or business use. This tax applies unless a specific exemption is in place. It’s important to understand that PST is distinct from the federal Goods and Services Tax (GST). For registration or inquiries regarding GST, please contact the Canada Revenue Agency at 1-800-959-5525 or visit the official Government of Canada website.

General PST Rate

The general rate for PST in BC is 7%.

Specific PST Rates

t’s crucial to note that different rates apply to specific items:

Goods including cannabis products, soda beverages and tobacco (with some exceptions), software, legal services, online marketplace services, telecommunication services and related services: 7%
Liquor: 10%
Accommodation (not including the additional Municipal and Regional District Tax): 8%
Vapour products: 20%
Fossil fuel combustion systems: 12%
Vehicles: Rates vary – see official government resources for details.
Boats: 7% or 12% – see official government resources for details.
Aircraft: 7% or 12% – see official government resources for details.
Manufactured mobile homes: 7% of 50% of the purchase or lease price or fair market value
Manufactured modular homes: 7% of 55% of the purchase or lease price or fair market value
Portable buildings: 7% of 45% of the purchase or lease price or fair market value

Understanding these different PST rates is essential for both businesses and consumers in British Columbia to ensure accurate tax calculations and compliance. Always refer to official government resources for the most up-to-date and detailed information on specific items.

BC Sales Tax - What is Taxable?

General Rule for Taxability

In British Columbia, unless a specific exemption is in place, Provincial Sales Tax (PST) applies to a wide range of acquisitions for personal or business use within the province. This includes purchases, leases, and items brought into BC for use here.

Taxable Goods

PST is payable on the purchase or lease of both new and used goods within British Columbia. This also extends to goods brought, sent, or delivered into BC for use within the province. “Goods” are defined as tangible personal property, meaning items that can be seen, weighed, measured, felt, touched, or are otherwise perceptible to the senses. This broad definition includes:

Natural or manufactured gas
Heat
Affixed machinery (machinery, equipment, or apparatus affixed or installed in a building, structure, or land, used for specific purposes – see official resources for details)
An improvement to real property removed from its affixed site
Other taxable goods such as:
- Alcoholic beverages / liquor
- Art and art supplies
- Building materials
- Cannabis products and accessories
- Computers
- Cosmetics and grooming aids
- Flowers
- Fossil fuel combustion systems
- Furniture and appliances
- Motor vehicles and automotive parts
- Natural gas and heat for business (non-residential) use (except electricity)
- Pets
- Soda beverages
- Souvenirs
- Tobacco
- Vapour products (including parts and accessories)

It’s important to note that for affixed machinery already installed in real property, PST is typically payable by the purchaser of the real property. Real property contractors generally pay PST on affixed machinery used in fulfilling a contract and do not charge their customer PST on the machinery itself, unless otherwise agreed.

Taxable Services

PST applies to the purchase of certain services, particularly those related to taxable goods. These “related services” include:

Automobile maintenance, repairs, tune-ups, oil changes, painting, and cut polishing
Furniture repair, re-upholstery, and refinishing
Maintenance of plants in portable containers
Services to apply protective treatments to taxable goods (e.g., fabric protection, rust proofing, paint)
Services to repair or maintain taxable goods (e.g., knives, watches, electronics, office equipment, computers)
Services to restore or assemble taxable goods (e.g., furniture)
Services to set up, install, or dismantle taxable goods (e.g., temporary display counters, shelves, or booths at trade fairs and conventions)

Other Taxable Items

Beyond tangible goods and related services, PST also applies to the purchase of:

Software
Short-term accommodation in BC
Legal services (including legal services provided outside BC in certain situations)
Online marketplace services
Telecommunication services (including internet services and certain digital and electronic media content like music and movies)
Gifts of vehicles, boats, and aircraft

Passenger Vehicle Rental Tax

In addition to PST, a separate passenger vehicle rental tax of $1.50 per day (or part of a day) applies to passenger vehicles leased or rented for more than 8 consecutive hours and 28 consecutive days or less. This tax is collected by lessors in addition to the PST on the rental charge. PST is not charged on the passenger vehicle rental tax itself, although GST is applicable to this rental tax. The PST rate on the rental charge can vary depending on the vehicle’s taxable value.

What is the ICE Fund Tax?

In addition to the standard 7% Provincial Sales Tax (PST), a separate tax of 0.4% applies to specific energy products in British Columbia. This additional tax is levied to generate revenue for the Innovative Clean Energy (ICE) Fund, which supports the development and implementation of clean energy technologies.

Energy Products Subject to the ICE Fund Tax

The 0.4% ICE Fund tax applies exclusively to the following energy products:

Natural gas (with a specific exclusion for natural gas purchased or used in BC for stationary internal combustion engines).
Fuel oil (excluding kerosene) when used for the purposes of heating, cooling, or raising steam.
Propane in a vaporized form that is delivered in one of the following ways:
- By a public utility (as defined in the Utilities Commission Act).
- By pipe.
- To purchasers directly at the location where the propane will be used.

It’s important to note that the ICE Fund tax does not apply to electricity.

BC Sales Tax - What Isn't Taxable?

Real Property Contracts

When a contract involves real property, which includes land and items permanently attached to it (like buildings and affixed machinery), the rules for PST are different. For PST purposes, items attached to become part of real property are considered either improvements to real property or affixed machinery.

Whether a contractor’s job is to supply and attach or simply install an improvement to real property or affixed machinery, they do not charge their customer PST on the contract itself. However, the contractor is responsible for paying PST on the goods they purchase to fulfill the contract.

Exempt Goods

There are several categories of goods that can be sold in British Columbia without collecting PST. Some exemptions are straightforward and do not require specific information or documentation:

Automated external defibrillators (AEDs), AED pads, and kits containing AEDs (effective March 1, 2023)
Electricity
Energy products (e.g., natural gas) purchased for use in a residential dwelling under specific conditions (refer to official resources for details).
Food for human consumption, including basic groceries, prepared foods like restaurant meals, candies, confections, and most non-alcoholic beverages (soda beverages are taxable).
Fuel that is either taxed or exempt under the Motor Fuel Tax Act.
Heat pumps.
Natural cut evergreens sold as Christmas trees.
Plain and flavored bottled water (still and carbonated) without sweeteners (unless dispensed by a vending machine that also sells soda beverages).
Remembrance Day poppies and wreaths.
Used clothing and footwear sold for under $100 per item.
Vitamins and dietary supplements.

Other goods are exempt under specific conditions or are limited to certain items:

Bicycles and adult-sized tricycles (including qualifying e-bikes and e-trikes) – specific conditions apply (refer to official resources).
Books (including e-books), newspapers, and magazines – specific definitions apply (refer to official resources).
Children-sized clothing and footwear, and adult-sized clothing and footwear for children under 15 years of age.
Goods shipped by the seller to a location outside of British Columbia.
Specified safety equipment and protective clothing (refer to official resources for a list).
Specified energy conservation materials (refer to official resources for a list).
Specified medications and health-related equipment and supplies (refer to official resources for a list).
Specified school supplies (refer to official resources for a list).
Qualifying used zero-emission vehicles (ZEVs) were exempt from February 23, 2022, to April 30, 2025. PST will apply to these purchases and leases after April 30, 2025.

For a comprehensive list and detailed conditions for all PST exemptions on goods, refer to the official government resources on PST exemptions and documentation requirements.

Exempt Services

Certain services are also exempt from PST in British Columbia:

Automobile towing, roadside tire changing, and battery boosting (but not battery recharging).
Cleaning services (unless provided along with a taxable related service), such as laundry and dry cleaning, carpet and upholstery cleaning, janitorial services, engine shampoos, and car washes and waxes.
Design and consulting services, unless they involve the sale or lease of taxable goods, taxable software, or taxable services (like telecommunication services).
Labor costs for installing goods that become part of real property, and services performed directly on real property.
Personal services such as hairstyling, barbering, and beauty treatments (however, the sale of products like shampoo is taxable).
Services provided to animals, such as horseshoeing, pet grooming, and veterinary services.
Services performed on goods brought into BC solely to receive the service and then immediately removed from the province (the seller must have proof of these circumstances).
Services performed on items that are themselves exempt from PST, such as repairs to non-motorized bicycles and qualifying e-bikes and e-trikes.
Services performed on specific goods designed for household use, including refrigerators, stoves, ovens (including microwave and convection ovens), clothes washers and dryers, dishwashers, vacuums, sewing machines, rugs, carpets, draperies, and curtains.

BC Sales Tax - PST Registration

Businesses Located in BC Required to Register

If your business is located in British Columbia, you are generally required to register to collect and remit Provincial Sales Tax (PST) if you engage in any of the following activities in the ordinary course of your business within the province:

Selling Taxable Goods in BC: This includes a wide variety of tangible personal property such as:
- Alcoholic beverages / liquor
- Boats
- Building materials
- Cannabis products
- General merchandise (e.g., flowers, clothing, cosmetics, appliances, souvenirs)
- Household or office furniture
- Motor vehicles, automotive parts, and supplies
- Soda beverages
- Tobacco products (including cigars, cigarettes, chewing tobacco, heated tobacco products, pipe tobacco, snuff)
- Vapour products (including parts and accessories)
Leasing Taxable Goods in BC: This applies to entering into lease agreements within BC or delivering leased goods to a lessee in BC, including items like:
- Aircraft
- Artwork
- Motor vehicles
- Tools and equipment
Providing Related Services in BC: This includes services performed on taxable goods, such as:
- Application of protective treatments (e.g., fabric protection, rust proofing, painting)
- Repair or maintenance (e.g., automobiles, knives, watches, TVs, stereos, office equipment, computers)
- Restoration or assembly (e.g., furniture)
- Set up, installation, or dismantling (e.g., temporary display counters, shelves, booths at trade fairs)
Providing Legal Services in BC
Providing Online Marketplace Services in BC: This encompasses operating a platform that facilitates the sale, provision, or lease of goods, software, or services (including accommodation in BC, but not legal services), as well as activities like advertising, promotions, customer service, storage, order fulfillment, or booking services.
Providing Telecommunication Services in BC: This includes services like internet access, non-basic cable, non-residential telephone services, mobile phone services, satellite services, fax services, streaming services, and digital and electronic media content (e.g., music and movies).
Providing Software in BC
Acting as a Liquidator, Receiver, Receiver-Manager, or Trustee: If you dispose of assets as part of your business in these roles.

Other Situations That May Require Registration

Even if your business is located outside of BC, you may still be required to register to collect and remit PST in certain circumstances, such as:

Making sales to customers located in BC.
Entering into contracts to improve real property where your customers have agreed to pay PST.
Selling exclusive products as a direct seller to an independent sales contractor in BC for resale.
Selling accommodation in BC (unless you only sell exempt accommodation or solely through an online marketplace facilitator).
Operating an online marketplace as a facilitator who owns or controls the platform.

All businesses that are obligated to register are considered “collectors” under the PST legislation, regardless of whether they are actually registered. All collectors have specific legal obligations to collect and remit PST.

Voluntary Registration

Certain businesses that are not legally required to register may choose to voluntarily register to collect and remit PST in specific situations. For example, if you are not required to register, you might still want to obtain a PST number to claim exemptions on your own purchases, such as inventory intended for resale.

Accommodation Providers

If you sell accommodation in BC, you are generally required to register for PST unless you exclusively sell exempt accommodation or only sell your accommodation through an online marketplace facilitator.

Small Sellers

Businesses that qualify as “small sellers” are not required to register to collect and remit PST. Small sellers pay PST on their own purchases for resale but do not charge or collect PST on their sales. To qualify as a small seller, you generally must:

Be located in BC.
Not maintain an established business premises or regularly make retail sales from a commercial location (including a home-based shop).
Have $10,000 or less in gross revenue from all retail sales of eligible goods, software, and services in the previous 12 months.
Estimate that your gross revenue from all retail sales of eligible goods, software, and services in the next 12 months will be $10,000 or less.

This is not an exhaustive list of the criteria for small sellers; refer to official government resources for complete details.

How to Register

You can apply to register to collect and remit PST through online, in-person, mail, or fax options. Consult the official government resources for detailed instructions on the registration process.

Designation Agreements for Principals and Agents

In a principal and agent relationship, there is an option to jointly designate one of the parties to be responsible for collecting and remitting PST (and MRDT, if applicable) on sales and leases made under a formal designation agreement.

Closing Your PST Account

If your business is no longer required to be registered and you wish to close your PST account, you can submit a closure request online through the official eTaxBC platform or by submitting a formal Request to Close Provincial Sales Tax Account form. It is mandatory to file and pay all outstanding tax returns up to the date of closure, even if a return is for zero tax.

Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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