Provincial sales tax publications

Search information about the B.C. PST

Last updated: June 26, 2023

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

Forms

See our PST forms and exemption certificates

General publications

• Small Business Guide to PST
• eTaxBC Guide for Third-Party Tax Preparers
• eTaxBC Guide for Clients of Third-Party Tax Preparers
• Guide to Completing the PST Return
• Guide to Completing the MRDT Return

Bulletins

Registration and remittance

• Bulletin PST 001 - Registering to Collect PST (PDF, 376KB)
• Bulletin PST 002 - When to Charge and Collect PST (PDF, 264KB)
• Bulletin PST 003 - Small Sellers (PDF, 313KB)
• Bulletin PST 004 - Direct Sellers and Independent Sales Contractors (PDF, 344KB)
• Bulletin PST 005 - Buying and Selling a Business (PDF, 501KB)

Industry specific

• Accommodation (previously published as Bulletin PST 120)
• Cannabis (previously published as Bulletin PST 141)
• Bulletin PST 100 - Safety Equipment and Protective Clothing (PDF, 317KB)
• Bulletin PST 101 - Farmers (PDF, 387KB)
• Bulletin PST 102 - Commercial Fishers (PDF, 322KB)
• Bulletin PST 103 - Aquaculturists (PDF, 325KB)
• Bulletin PST 104 - Wholesalers (PDF, 322KB)
• Bulletin PST 105 - Software (PDF, 425KB)
• Bulletin PST 106 - Legal Services (PDF, 407KB)
• Bulletin PST 107 - Telecommunication Services (PDF, 444KB)
• Bulletin PST 108 - Boats (PDF, 399KB)
• Bulletin PST 109 - Printers and Publishers (PDF, 321KB)
• Bulletin PST 110 - Production Machinery and Equipment Exemption (PDF, 515KB)
• Bulletin PST 111 - Mining Industry (PDF, 433KB)
• Bulletin PST 112 - Logging Industry (PDF, 385KB)
• Bulletin PST 113 - Oil and Gas Industry - Producers and Processors (PDF, 456KB)
• Bulletin PST 114 - Oil and Gas Industry - Exploration, Discovery and Development (PDF, 444KB)
• Bulletin PST 115 - Oil and Gas Industry - Service Providers (PDF, 406KB)
• Bulletin PST 116 - Motor Vehicle Dealers and Leasing Companies (PDF, 468KB)
• Bulletin PST 117 - Motor Vehicle Dealer-Use and Manufacturer-Use Formulas (PDF, 359KB)
• Bulletin PST 118 - Vehicle Services and Parts (PDF, 386KB)
• Bulletin PST 119 - Restaurants and Liquor Sellers (PDF, 387KB)
• Bulletin PST 121 - Liquor Producers (PDF, 395KB)  
• Bulletin PST 122 - Caterers, Event Planners and Party Supply Stores (PDF, 422KB)
• Bulletin PST 123 - Graphic Designers (PDF, 333KB)
• Bulletin PST 125 - Advertising Agencies (PDF, 346KB)
• Bulletin PST 126 - Photographers, Videographers and Photofinishers (PDF, 291KB)
• Bulletin PST 127 - Veterinarians and Pet Stores (PDF, 293KB)
• Bulletin PST 128 - Nurseries and Garden Stores (PDF, 301KB)
• Bulletin PST 129 - Florists (PDF, 324KB)
• Bulletin PST 130 - Fabric and Craft Stores (PDF, 330KB)
• Bulletin PST 132 - Building and Home Improvement Stores (PDF, 400KB)
• Bulletin PST 133 - Manufactured Buildings (PDF, 599KB)
• Bulletin PST 134 - Aircraft (PDF, 397KB)
• Bulletin PST 135 - Multijurisdictional Vehicles (PDF, 463KB)
• Bulletin PST 136 - Concrete (PDF, 298KB)
• Bulletin PST 138 - Personal Services (PDF, 370KB)
• Bulletin PST 139 - Interior Designers and Home Stagers (PDF, 351KB)
• Bulletin PST 140 - Funerals (PDF, 328KB)
• Bulletin PST 142 - Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 378KB)

 Real property contractors

• Bulletin PST 500 - PST Overview for Real Property Contractors (PDF, 259KB)
• Bulletin PST 501 - Real Property Contractors (PDF, 332KB)
• Bulletin PST 502 - Examples - Goods That Generally Become Part of Real Property and Goods That Do Not (PDF, 240KB)
• Bulletin PST 503 - Affixed Machinery (PDF, 517KB)
• Bulletin PST 504 - Contractors Who are Also Retailers or Wholesalers (PDF, 398KB)
• Bulletin PST 505 - Security Systems (PDF, 394KB)
• Bulletin PST 506 - Real Property Situated Outside BC (PDF, 288KB)

Exemptions

• Bulletin PST 200 - PST Exemptions and Documentation Requirements (PDF, 606KB)
• Bulletin PST 201 - Children's Clothing and Footwear (PDF, 279KB)
• Bulletin PST 202 - School Supplies (PDF, 292KB)
• Bulletin PST 203 - Energy, Energy Conservation and the ICE Fund Tax (PDF, 371KB)
• Bulletin PST 204 - Bicycles and Tricycles (PDF, 379KB)
• Bulletin PST 205 - Books, Magazines, Newspapers and Other Publications (PDF, 491KB)
• Bulletin PST 206 - Grocery and Drug Stores (PDF, 400KB)
• Bulletin PST 207 - Medical Supplies and Equipment (PDF, 383KB)
• Bulletin PST 208 - Goods for Resale (PDF, 368KB)
• Bulletin PST 209 - Exemption for Prototypes (PDF, 480KB)
• Bulletin PST 210 - Related Party Asset Transfers (PDF, 489KB)
• Bulletin PST 211 - Exemptions for Hydroelectric Power Generation (PDF, 255KB)
• Bulletin PST 212 - LNG Canada Project Exemption (PDF, 378KB)

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, 402KB)
• Bulletin PST 302 - Delivery Charges (PDF, 400KB)
• Bulletin PST 303 - Warranties, Service Contracts and Maintenance Agreements (PDF, 471KB)
• Bulletin PST 304 - Thrift Stores, Service Clubs, Charitable Organizations and Societies (PDF, 395KB)
• Bulletin PST 305 - Containers and Packaging Materials (PDF, 502KB)
• Bulletin PST 306 - Goods Brought Into BC by New Residents (PDF, 395KB)
• Bulletin PST 307 - Goods Brought Into BC for Temporary Use (PDF, 325KB)
• Bulletin PST 308 - PST on Vehicles (PDF, 398KB)
• Bulletin PST 309 - PST and Non-Residents (PDF, 329KB)
• Bulletin PST 310 - Goods Brought Into BC (PDF, 310KB)
• Bulletin PST 311 - Promotional Materials and Special Offers (PDF, 357KB)
• Bulletin PST 312 - Gifts (PDF, 463KB)
• Bulletin PST 313 - Administrative Materials (PDF, 469KB)
• Bulletin PST 314 - Exemptions for First Nations (PDF, 390KB)
• Bulletin PST 315 - Rentals and Leases of Goods (PDF, 507KB)
• Bulletin PST 316 - Bundled Sales and Leases (PDF, 404KB)
• Bulletin PST 318 - Trusts (PDF, 273KB)
• Bulletin PST 319 - Partnerships (PDF, 381KB)
• Bulletin PST 320 - Liquor Sold at Auctions (PDF, 381KB)
• Bulletin PST 321 - Businesses from Outside BC (PDF, 487KB)

Refunds

General bulletins

Notices

• Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 93KB)
• Notice 2023-005 - Notice to Providers and Purchasers of Cloud Software and Services (PDF, 284KB)
• Notice 2023-004 - Notice to Online Marketplace Facilitators and Online Marketplace Sellers (PDF, 315KB) 
• Notice 2023-002 - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 87KB)
• Notice 2023-001 - Notice to Vancouver Accommodation Providers (PDF, 294KB)
• Notice 2022-005 - PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada (PDF, 367KB)
• Notice 2022-004 - Notice to Tobacco Sellers (PDF, 316KB)
• Notice 2022-003 - Provincial Sales Tax on Fossil Fuel Combustion Systems and Heat Pumps (PDF, 349KB)
• Notice 2022-001 - Notice to Real Property Contractors (PDF, 287KB)
• Notice 2021-003 - Notice to Vehicle Resellers (PDF, 309KB)
• Notice 2021-002 - Notice to Sellers of Soda Beverages (PDF, 256KB)
• Notice 2020-003 - Multijurisdictional Vehicles - COVID-19 Update (PDF, 259KB)
• Notice 2019-005 - Notice to Sellers of Vapour Products PST Rate Increase to 20% (PDF, 253KB)
• 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, 348KB)
• Notice 2016-002 - Notice to Operators of Driving Ranges (PDF, 239KB)
• Notice 2016-001 - Options for Filing PST Returns (PDF, 233KB)
• Notice 2014-007 - Who Can Claim a Refund (PDF, 105KB)

 Legislation

• Provincial Sales Tax Act
• Provincial Sales Tax Regulation
• Provincial Sales Tax Exemption and Refund Regulation 
• Consular Tax Exemption Regulation 
• Designated Accommodation Area Tax Regulation 
• Interest Rates Under Various Statutes Regulation 
• Bill 6, Budget Measures Implementation Act, 2022

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