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PST and Your Business

See our Business section for more information about your PST obligations and entitlements.

Bulletins & Other Resources

What's New

Find out what's new with consumer taxes or subscribe to receive email updates when information changes on our website.

Useful Contacts

Our hours or operation are Monday through Friday 8:30am - 4:30pm

Phone:  1-877-388-4440
             (toll free within Canada)

Email:  CTBTaxQuestions@gov.bc.ca

Provincial Sales Tax

Provincial sales tax (PST) is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, 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

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: