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Licensee-to-licensee sales between licence classes

Last updated on May 29, 2026

This page summarizes information from the Terms and Conditions Handbooks. Please refer to those documents for the most complete and updated information. 

Overview

To provide bars and restaurants with more flexibility in sourcing specialty products and to help support high-quality hospitality experiences, the Liquor and Cannabis Regulation Branch (LCRB) has authorized a three-year trial allowing authorized classes of liquor retailers to sell directly to authorized classes of hospitality licensees (licence classes noted below).

The trial period will run from May 29, 2026 until June 1, 2029, and will give hospitality businesses more choice in where they may purchase products and help them restock more quickly during periods of increased demand.

Authorized sellers and buyers

Authorized sellers

  • Licensee retail stores
  • Wine stores
  • Special wine stores
  • Rural licensee retail stores

Authorized buyers

  • Liquor primary licensees
  • Liquor primary club licensees
  • Food primary licensees
  • Catering licensees
  • Manufacturer licensees with a lounge endorsement

The licensee or their employee may make the purchase.

Reminder: you must not purchase liquor from a liquor retailer located outside B.C.

Sales practices

  • The buyer must give the seller:
    • Their liquor licence number, and
    • The name of the person making the purchase
  • To ensure you are selling to or buying from an authorized class of licensee with a valid liquor licence, you may:
  • Sellers can charge different prices to liquor licensed buyers than for regular customers
    • The price must not be lower than the price the seller paid for the liquor
    • This different pricing can be listed in a separate location from shelf pricing, such as at the till or a customer service desk, to avoid confusing customers
  • The receipt for the transaction must include:
    • Both the seller's and the buyer's liquor licence numbers, and
    • The name of the person who made the purchase
  • The seller may deliver orders to the buyer, but purchases must not be made through a third-party delivery service
  • Sellers must not offer loyalty, incentive or rewards programs for sales to liquor licensed buyers

Record keeping

Both the buyer and seller must record each transaction in their respective liquor register.

  • Keep records for each transaction in a separate section of the liquor register or in a separate register altogether
  • You must keep these records for at least six years
  • Records must be available for inspection

Records for each transaction must include:

  • The quantity, price, brand and type (SKU#) of each liquor product sold,
  • Date of sale,
  • Name of the person who made the purchase, and
  • The liquor licence numbers of both the seller and buyer.

Provincial Sales Tax

The Ministry of Finance allows Provincial Sales Tax (PST) to be exempt from sales when liquor is purchased only for resale. A seller may choose to offer PST-exempt sales of liquor to liquor-licenced buyers, but this is not required.  

If a seller does provide PST-exempt sales:

  • The buyer must provide a PST registration number (or a completed Certificate of Exemption) to the seller at or before the time of the sale
  • The seller must record the buyer's PST number on the invoice and keep any submitted certificates of exemption with the seller’s records

If a seller chooses not to provide PST exemptions, a buyer who meets the criteria for a PST refund may apply for one using the FIN 355 Application for Refund – General. The following requirements apply: 

  • The Ministry of Finance cannot pay a total refund of less than $10
  • Refund applications must be received within four years from the date the tax was paid

Learn more about the Ministry of Finance's requirements for PST:

For questions about PST, email the Ministry of Finance at CTBTaxQuestions@gov.bc.ca.