Charging and collecting PST

Search information about the B.C. PST

Last updated: March 20, 2023 

Businesses that are required to register must charge and collect tax at the time the tax is payable, unless a specific exemption applies to the sale or lease.

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
  • Online marketplace services
  • Telecommunication services, including internet services and digital and electronic media content such as music and movies
• Gifts of vehicles, boats and aircraft

Municipal and regional district tax (MRDT) generally applies whenever PST applies to accommodation, but only in B.C. areas that participate in the MRDT program.

• See Accommodation to learn more and use our MRDT location map to find participating areas.

Learn more about when to charge and collect PST (PDF, 264KB).

Read more about industry specific information below.

PST information by industry

Industry	Related information
Accommodation and food services	Accommodation Restaurants and Liquor Sellers (PDF, 387KB) Special Event Liquor Permits
Energy and natural resources	Energy and Energy Conservation (PDF, 371KB) Residential Energy Products (PDF, 371KB)
Farming and fishing	Aquaculturists (PDF, 325KB) Commercial Fishers (PDF, 322KB) Farmers (PDF, 387KB)
Goods	Brought Into B.C. (PDF, 310KB) Delivery Charges (PDF, 400KB) Leases (PDF, 507KB) For Resale (PDF, 367KB)
Land and buildings	Manufactured Buildings (PDF, 599KB) Real Property Contractors
Motor vehicles	Multijurisdictional Vehicles (PDF, 463KB) PST on Vehicles (PDF, 398KB)
Retail	Bicycles and Tricycles (PDF, 379KB) Books, Magazines, Newspapers (PDF, 491KB) Cannabis Children's Clothing and Footwear (PDF, 279KB) Grocery and Drug Stores (PDF, 400KB) Marketplace Facilitators, Marketplace Sellers and Online Marketplace Services (PDF, 378KB) Safety Equipment and Protective Clothing (PDF, 317KB) School Supplies (PDF, 292KB) Software (PDF, 425KB) Tobacco (PDF, 316KB) Thrift Stores, Service Clubs, Charitable Organizations (PDF, 395KB) Vapour Products (PDF, 253KB)
Services	Legal Services (PDF, 407KB) Marketplace Facilitators, Marketplace Sellers and Online Marketplace Services (PDF, 378KB) Real Property Contractors Related Services (PDF, 402KB) Telecommunication Services (PDF, 444KB)

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Reporting and paying tax

You must report and pay (remit) to the government any tax you charge, whether or not you have actually collected it from your customer. You must remit all tax charged within a reporting period no later than the last day of the month following the reporting period.

Learn more about reporting and paying tax.

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