Provincial Sales Tax

Provincial sales tax (PST) is a retail sales tax that applies when a taxable good or service is purchased, acquired or brought into B.C., unless a specific exemption applies.

The PST generally applies to:

  • the purchase or lease of new and used goods in B.C.
  • goods brought, sent or delivered into B.C. for use in B.C.
  • the purchase of:
    • software
    • services to goods such as vehicle maintenance, furniture assembly, computer repair
    • accommodation
    • legal services
    • telecommunication services, including Internet services and certain digital and electronic media content such as music and movies
  • gifts of vehicles, boats and aircraft

If your business is required to register to collect PST, you must charge and collect PST at the time the tax is payable, unless a specific exemption applies. You report and pay the PST you collect as well as the PST you may owe on items you use in your business.

Tax Rates

Generally, the rate of PST is 7% on the purchase or lease price of goods and services, except for the following:

The following taxes are also in effect:

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