Provincial sales tax publications

Last updated on April 9, 2025

Search information about the B.C. PST

The following publications will help answer your questions about the provincial sales tax (PST).

Forms

See our PST forms and exemption certificates

General publications

Bulletins

Registration and remittance

Buying and selling a business (previously published as Bulletin PST 005)
Bulletin PST 001 - Registering to Collect PST (PDF, 380KB)
Bulletin PST 003 - Small Sellers (PDF, 340KB)
Bulletin PST 004 - Direct Sellers and Independent Sales Contractors (PDF, 350KB)

Industry specific

Accommodation (previously published as Bulletin PST 120)
Cannabis (previously published as Bulletin PST 141)
PST for real property contractors (previously published as Bulletins PST 500, PST 501, PST 502, PST 503, PST 504, PST 505 and PST 506)
Bulletin PST 100 - Safety Equipment and Protective Clothing (PDF, 350KB)
Bulletin PST 101 - Farmers (PDF, 430KB)
Bulletin PST 102 - Commercial Fishers (PDF, 450KB)
Bulletin PST 103 - Aquaculturists (PDF, 350KB)
Bulletin PST 104 - Wholesalers (PDF, 330KB)
Bulletin PST 105 - Software (PDF, 430KB)
Bulletin PST 106 - Legal Services (PDF, 430KB)
Bulletin PST 107 - Telecommunication Services (PDF, 470KB)
Bulletin PST 108 - Boats (PDF, 400KB)
Bulletin PST 109 - Printers and Publishers (PDF, 330KB)
Bulletin PST 110 - Production Machinery and Equipment Exemption (PDF, 520KB)
Bulletin PST 111 - Mining Industry (PDF, 430KB)
Bulletin PST 112 - Logging Industry (PDF, 390KB)
Bulletin PST 113 - Oil and Gas Industry - Producers and Processors (PDF, 460KB)
Bulletin PST 114 - Oil and Gas Industry - Exploration, Discovery and Development (PDF, 450KB)
Bulletin PST 115 - Oil and Gas Industry - Service Providers (PDF, 410KB)
Bulletin PST 116 - Motor Vehicle Dealers and Leasing Companies (PDF, 470KB)
Bulletin PST 117 - Motor Vehicle Dealer-Use and Manufacturer-Use Formulas (PDF, 360KB)
Bulletin PST 118 - Vehicle Services and Parts (PDF, 390KB)
Bulletin PST 119 - Restaurants and Liquor Sellers (PDF, 390KB)
Bulletin PST 121 - Liquor Producers (PDF, 400KB)
Bulletin PST 122 - Caterers, Event Planners and Party Supply Stores (PDF, 420KB)
Bulletin PST 123 - Graphic Designers (PDF, 330KB)
Bulletin PST 125 - Advertising Agencies (PDF, 350KB)
Bulletin PST 126 - Photographers, Videographers and Photofinishers (PDF, 290KB)
Bulletin PST 127 - Veterinarians and Pet Stores (PDF, 360KB)
Bulletin PST 128 - Nurseries and Garden Stores (PDF, 370KB)
Bulletin PST 129 - Florists (PDF, 330KB)
Bulletin PST 130 - Fabric and Craft Stores (PDF, 340KB)
Bulletin PST 132 - Building and Home Improvement Stores (PDF, 400KB)
Bulletin PST 133 - Manufactured Buildings (PDF, 380KB)
Bulletin PST 134 - Aircraft (PDF, 400KB)
Bulletin PST 135 - Multijurisdictional Vehicles (PDF, 470KB)
Bulletin PST 136 - Concrete (PDF, 300KB)
Bulletin PST 138 - Personal Services (PDF, 370KB)
Bulletin PST 139 - Interior Designers and Home Stagers (PDF, 350KB)
Bulletin PST 140 - Funerals (PDF, 330KB)
Bulletin PST 142 - Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 380KB)

Exemptions

PST exemptions and documentation requirements (previously published as Bulletin PST 200)
Bulletin PST 201 - Children's Clothing and Footwear (PDF, 340KB)
Bulletin PST 202 - School Supplies (PDF, 410KB)
Bulletin PST 203 - Energy, Energy Conservation and the ICE Fund Tax (PDF, 370KB)
Bulletin PST 204 - Bicycles and Tricycles (PDF, 400KB)
Bulletin PST 205 - Books, Magazines, Newspapers and Other Publications (PDF, 430KB)
Bulletin PST 206 - Grocery and Drug Stores (PDF, 430KB)
Bulletin PST 207 - Medical Supplies and Equipment (PDF, 390KB)
Bulletin PST 208 - Goods for Resale (PDF, 390KB)
Bulletin PST 209 - Exemption for Prototypes (PDF,390KB)
Bulletin PST 210 - Related Party Asset Transfers (PDF, 500KB)
Bulletin PST 211 - Exemptions for Hydroelectric Power Generation (PDF, 380KB)
Bulletin PST 212 - LNG Canada Project Exemption (PDF, 380KB)

Applications of tax

Special event liquor permits (previously published as Bulletin PST 300)
Tax payment agreements (previously published as Bulletin PST 317)
Bulletin PST 301 - Related Services (PDF, 400KB)
Bulletin PST 302 - Delivery Charges (PDF, 400KB)
Bulletin PST 303 - Warranties, Service Contracts and Maintenance Agreements (PDF, 470KB)
Bulletin PST 304 - Thrift Stores, Service Clubs, Charitable Organizations and Societies (PDF, 340KB)
Bulletin PST 305 - Containers and Packaging Materials (PDF, 430KB)
Bulletin PST 306 - Goods Brought Into BC by New Residents (PDF, 400KB)
Bulletin PST 307 - Goods Brought Into BC for Temporary Use (PDF, 450KB)
Bulletin PST 308 - PST on Vehicles (PDF, 400KB)
Bulletin PST 309 - PST and Non-Residents (PDF, 330KB)
Bulletin PST 310 - Goods Brought Into BC (PDF, 410KB)
Bulletin PST 311 - Promotional Materials and Special Offers (PDF, 360KB)
Bulletin PST 312 - Gifts (PDF, 460KB)
Bulletin PST 313 - Administrative Materials (PDF, 390KB)
Bulletin PST 314 - Exemptions for First Nations (PDF, 370KB)
Bulletin PST 315 - Rentals and Leases of Goods (PDF, 510KB)
Bulletin PST 316 - Bundled Sales and Leases (PDF, 410KB)
Bulletin PST 318 - Trusts (PDF, 410KB)
Bulletin PST 319 - Partnerships (PDF, 400KB)
Bulletin PST 320 - Liquor Sold at Auctions (PDF, 400KB)
Bulletin PST 321 - Businesses from Outside BC (PDF, 470KB)

Refunds

Bulletin PST 400 - PST Refunds (PDF, 450KB)
Bulletin PST 401 - PST Refunds on PAC-Funded Purchases (PDF, 410KB)
Bulletin PST 402 - PST Refunds on Charity-Funded Purchases of Medical Equipment (PDF, 410KB)

General bulletins

Bulletin CTB 001 - Bad Debts (PDF, 240KB)
Bulletin CTB 002 - Sales and Leases to Governments (PDF, 220KB)
Bulletin CTB 003 - Audits (PDF, 200KB)
Bulletin CTB 004 - Statistical Sampling (PDF, 240KB)
Bulletin CTB 005 - Penalties and Interest (PDF, 210KB)
Bulletin CTB 006 - Board Member's Liability (PDF, 220KB)
Bulletin CTB 007 - Exemption for Members of the Diplomatic and Consular Corps (PDF, 190KB)
Bulletin GEN 001 - Collecting Overdue Taxes (PDF, 190KB)
Bulletin GEN 002 - Appeals (PDF, 160KB)

Notices

Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB)
Notice 2023-005 - Notice to Providers and Purchasers of Cloud Software and Services (PDF, 290KB)
Notice 2023-004 - Notice to Online Marketplace Facilitators and Online Marketplace Sellers (PDF, 320KB)
Notice 2023-002 - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 90KB)
Notice 2023-001 - Notice to Vancouver Accommodation Providers (PDF, 300KB)
Notice 2022-005 - PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada (PDF, 370KB)
Notice 2022-004 - Notice to Tobacco Sellers (PDF, 320KB)
Notice 2022-003 - Provincial Sales Tax on Fossil Fuel Combustion Systems and Heat Pumps (PDF, 350KB)
Notice 2022-001 - Notice to Real Property Contractors (PDF, 290KB)
Notice 2021-003 - Notice to Vehicle Resellers (PDF, 310KB)
Notice 2021-002 - Notice to Sellers of Soda Beverages (PDF, 260KB)
Notice 2020-003 - Multijurisdictional Vehicles - COVID-19 Update (PDF, 260KB)
Notice 2019-005 - Notice to Sellers of Vapour Products PST Rate Increase to 20% (PDF, 280KB)
Notice 2018-003 - PST Rate Change for Passenger Vehicles Worth $125,000 or More (PDF, 270KB)
Notice 2017-005 - PST on Clean Energy Vehicle Program Rebates (PDF, 350KB)
Notice 2016-002 - Notice to Operators of Driving Ranges (PDF, 240KB)
Notice 2016-001 - Options for Filing PST Returns (PDF, 240KB)
Notice 2014-007 - Who Can Claim a Refund (PDF, 110KB)

Legislation

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

Phone
1-250-410-0373

Email
CTBTaxQuestions@gov.bc.ca

Did you find what you were looking for?

The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.