PST exemptions for contractors
Last updated on April 1, 2025Contractors can claim exemptions from having to pay PST in certain situations, including when purchasing certain goods, or entering into contracts with persons who are exempt from PST or with a First Nations individual or band. The following links provide more information about the different categories of exemptions.
Exemptions for goods acquired solely for resale
- This section explains how to claim PST exemptions on goods that you sell directly to your customers without installation.
Contracts with persons exempt from PST and exempt First Nations
- This section explains how to claim PST exemptions on goods that you purchase to fulfil contracts with persons exempt from PST, including farmers, aquaculturists and persons who qualify for the Production Machinery and Equipment exemption (PM&E), as well as First Nations Individuals and Bands.
Exemptions for goods shipped out of B.C.
- This section explains how to claim PST exemptions when you purchase goods in B.C. and ship them out of the province.
Exemptions where the customer agrees to pay PST
- This section explains the PST exemptions on goods that you purchase to fulfil contracts where the customer agrees to pay the PST, and how to claim these exemptions.
Exemptions for consumable goods
- This section explains how certain goods you purchase in order to provide services as a contractor may be exempt from PST.
Exemptions for containers and packaging materials
- This section explains how the PST applies to the purchase and sale of containers and packaging.
Exemptions for bundled sales and bonus items
- This section explains how to claim and document exemptions from PST if you sell taxable and non taxable goods together for a single price, or when you include bonus items with the purchase of goods or services.
Contact information
Our hours of operation are Monday through Friday, 8:30 am to 4:30 pm.
(within Canada and the U.S.A.) Toll Free
 1-877-388-4440
 1-877-388-4440
Phone
1-250-410-0373
1-250-410-0373