Sales taxes

You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.

B.C.’s tax interpretation manual (TIM) is available online. The TIM describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in B.C.

Provincial sales tax

Find essential information for businesses, real property contractors and purchasers about the B.C. PST, including registration, payments, refunds, audits and appeals.

Motor fuel tax and carbon tax

Motor fuel tax and carbon tax apply when you purchase or use fuel such as gasoline, diesel and propane, unless a specific exemption applies.

Tobacco tax

Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.

Tobacco and Fuel Tax Exemption Simplification Project

Last updated: April 2023

The B.C. Ministry of Finance has developed the Tobacco and Fuel Tax Exemption Simplification (TAFT) system, a modern electronic system that replaces the current paper-based process for tax-exempt sales of tobacco and fuel made on First Nations land in B.C.