Provincial Sales Tax (PST)
The rate of PST on vapour products is 20% effective January 1, 2020. For more information, see Notice 2019-005, Notice to Sellers of Vapour Products – PST Rate Increase to 20%.
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:
- services to goods such as vehicle maintenance, furniture assembly, computer repair
- 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.
Generally, the rate of PST is 7% on the purchase or lease price of goods and services. The following goods and services are the exception:
- Accommodation (PDF) is 8% plus up to 3% municipal and regional district tax
- Aircraft (PDF) is 7% or 12%
- Boats (PDF) is 7% or 12%
- Liquor (PDF) is 10%
- Manufactured buildings (PDF) is 7% of 45% - 55% of the purchase or lease price
- Vapour products is 20%
- Vehicles (PDF) is 7% - 10%, 12%, 15% or 20%
The following taxes are also in effect: