Conferences, trade shows and other events

This page provides information to help planners and organizers of events, such as conferences, trade shows and festivals, understand how PST applies to their businesses.

This page also explains how PST applies to party supply businesses.

If you provide catering services, see our Food and beverage service providers and retail liquor sellers page.

On this page

• Overview
• Registration
• Non-taxable sales and services
• Taxable sales and leases of goods
• Other taxable sales and services
• Bundled sales and leases
• Related services
• Party supply businesses
• Purchases and leases for your business

Overview

On this page, when we use the term event, it includes conferences, trade shows, festivals and other similar events, unless otherwise specified.

Generally, event planning and organizing services, such as planning, designing, consulting, coordinating, managing and organizing events, are not subject to PST.

Sales and leases of taxable goods, including items given to attendees of events (e.g. pens, t-shirts, keychains) are generally subject to PST. 

Taxable services you provide, such as setting up and taking down trade show booths, temporary tents or stages, are also subject to PST, unless a specific exemption applies (see Related services).

If you provide taxable goods or services to a customer, delegate or attendee along with event planning and organizing services, you must charge PST on the taxable goods a customer keeps, and the taxable services you provide, unless an exemption applies. If you charge the customer separately for the goods or services, you charge PST on the purchase price of the goods or services. If you provide the taxable goods or services with your non-taxable event planning and organizing services for a single price, you're making a bundled sale or lease and must charge PST based on the rules for bundled sales and leases.

Registration

You must register to collect and remit PST if you sell or lease taxable goods or provide related services in the ordinary course of business. You're not required to register to collect PST if you only provide non-taxable event planning services (e.g. conference, trade show or festival organizing services). However, if you also provide related services or sell taxable goods with non‑taxable services, you must register. For more information, see Bulletin PST 001, Registering to Collect PST (PDF, 380KB).

If you provide taxable goods or services as a one-time event, and do not expect to have future events in B.C., you're not required to register to collect and remit PST.  

All businesses required to be registered to collect and remit PST are considered to be collectors whether or not they are actually registered. All collectors have specific obligations and should read our Small business guide to PST.

Non-taxable sales and services

If you only plan, design or organize an event, you are providing a non-taxable service. You do not charge PST on fees you charge your customer for these services if they do not include the sale or lease (rental) of goods. However, you must pay PST on the materials you use to provide the service.

Registration and admission fees

You do not charge PST on the following:

• Admission fees
• Classes, presentations or workshop fees
• Conference registration or trade show admission fees
• Dance, sports, or theatre tickets
• Delegate or membership fees

If you sell or provide taxable materials, supplies or equipment to your customer or attendee and include the price of materials, supplies or equipment in your fee, the bundled sales rules may apply (see Bundled sales and leases).

Sponsorship and advertising

If you receive sponsorship contributions toward your event, you do not charge the sponsor PST if they're paying solely for advertising or similar exposure (e.g. being acknowledged in conference publications or on signage). If the sponsor provides you with taxable goods in return for advertising, the sponsor is using the goods and must pay PST when purchasing them. 

PST does not apply to the sale of advertising space unless the advertising seller is selling or leasing taxable goods to the purchaser for the purpose of the advertising. You do not charge PST for providing advertising space in publications or newspapers, on the internet, radio or TV, or on surfaces such as billboards or ice rink boards.

Other non-taxable goods and services

You do not charge PST on the following goods and services:

• Catering services (see our Food and beverage service providers and retail liquor sellers page)
• Certain exempt publications (see Bulletin PST 205, Books, Magazines, Newspapers and Other Publications (PDF, 430KB)
• Food and non-alcoholic beverages (except soda beverages) for human consumption (see our Food and beverage service providers and retail liquor sellers page)
• Goods supplied with an operator
• Guest parking or porterage fees (Note: Translink parking tax may apply in Translink's transportation service region)
• Leases or rentals of real property, such as conference or banquet rooms or commercial space
• Licensing and permit fees and charges (e.g. SOCAN or Re-Sound)
• Transportation charges (e.g. travel fees, such as airfare)

Taxable sales and leases of goods

Generally, if you sell or lease (rent) taxable goods to your customer, you must charge PST on the purchase price or lease price of those goods. Examples of taxable goods you may sell or lease are:

• Apparel (e.g. t-shirts, hats, hoodies)
• Cake figurines and cake stands
• Chairs
• Conference materials (e.g. folders, note pads, lanyards)
• Decorations (e.g. vases, centrepieces)
• Display booths (moveable goods)
• Flowers and flower baskets
• Gazebos and archways
• Guest books
• Linens
• Media storage items (USB sticks, SD cards)
• Place card holders
• Pens
• Reusable napkins, cutlery and dishware
• Soda beverages
• Sound systems, speakers and microphones
• Souvenir items (e.g. laptop bags, carrying bags, water bottles)
• Speakers’ podiums and lecterns
• Tables and chairs

Sales of goods

You must charge PST on goods you sell separately from your services (e.g. goods sold from a sales booth at a conference such as mugs, jewelry or clothing). You're exempt from PST on goods you obtain solely for resale to your customers (see Bulletin PST 208, Goods for Resale (PDF, 320KB).

Leases of goods

If you provide goods that your customer is not allowed to keep after the event, you're not selling those goods to your customer. Instead, you're either:

• Using those goods to provide your service (you must pay PST when you purchase or lease those goods, but you do not charge PST to your customer), or
• Leasing or renting those goods to your customer (you are exempt from paying PST on those goods you obtain solely for re-lease, but you must charge PST on the lease to your customer)

Generally, if you provide event planning services for an all-inclusive price or as part of a package, you are using the goods in performing these services for your customer, so you must pay PST when you purchase or lease these goods from your supplier. You do not charge your customer PST.  See Goods used in providing your service.

However, you may be leasing the goods to your customer if:

• Your contract specifies that you are leasing the goods to your customer, or
• You charge an additional amount for the goods (e.g. on the invoice, you separate the charge for your services from the charge(s) for the goods, or the total price of the package varies based on the goods selected by your customer)

Goods supplied with an operator

If you supply taxable goods with a person to operate the goods, you're providing a non-taxable service to your customer and you do not charge your customer PST. Generally, when you acquire goods that you'll be supplying to your customer with an operator, you must pay PST on the goods.

The person does not have to directly operate the goods for this rule to apply. However, the person must be present on-site (e.g. to supervise) during the entire period the goods are being used.

For more information, see Bulletin PST 315, Rentals and Leases of Goods (PDF, 490KB).

Other taxable sales and services

Liquor

You must charge 10% PST on sales of liquor, such as:

• Beer and wine
• Coolers and ciders
• Mixed drinks
• Spirits and liqueurs
• Any beverage with an alcohol content greater than 1%

For information on how PST is calculated on sales of liquor, see our Food and beverage service providers and retail liquor sellers page.

If liquor is served at a location that is not a residence or a licensed establishment, a Special Event Permit may be required. For information on obtaining a permit and the application of PST, see our Liquor Special Event Permits page.

If you're an employee or working on contract for a registered charity or non-profit organization, the Liquor and Cannabis Regulation Branch may authorize you to auction liquor to raise funds for a charitable purpose. For more information, see Bulletin PST 320, Liquor Sold at Auctions (PDF, 400KB).

Photography and videography services

If you purchase photography or videography services for an event you plan, you must pay PST on any tangible goods provided as part of these services, such as printed photos or USB sticks. If your customer is purchasing the tangible goods, then the customer must pay PST on the purchase of those goods. PST may also apply to the charges for the services, depending on the nature of the contract for the services provided.

For more information, see Bulletin PST 126, Photographers, Videographers and Photofinishers (PDF, 310KB).

Accommodation

If you purchase short-term accommodation in B.C. on behalf of your customer as part of your event planning service, you must pay 8% PST and, if in a participating area of B.C., the up to 3% municipal and regional district tax (MRDT). If the accommodation is provided within the City of Vancouver, you must also pay an additional Major Events MRDT. The additional Major Events MRDT is in effect from February 1, 2023, to January 31, 2030, and applies in the same manner as the MRDT.

You do not charge your customer PST or MRDT on the accommodation.

For more information, see our Accommodation page.

Bundled sales and leases

Bundled sales

You're making a bundled sale if you charge a single price for your event planning services, and you also provide your customer with taxable goods or services they have the right to keep after the event.

If you make a bundled sale, the bundled sales rules apply unless the sale qualifies for the bundled sales exemption.

General rule

The general rule for a bundled sale is that you charge PST on the fair market value of the taxable portion only, unless an exemption applies. The fair market value is the retail price a good, software or service would normally sell for on the open market by a willing seller to a willing purchaser at arms length.

There are three exceptions to the general rule.

Exception 1: Incidental goods

If you provide goods without a separate charge to your customer when you provide your non‑taxable planning services, you do not charge PST on the goods if:

• The main purpose of the contract is your service and not the goods
• There is no separate charge for the goods, and
• The total price for the service, including the goods, is the same or only marginally different from the price you would charge if the goods were not provided

You do not charge PST because the goods are not being sold and are only incidental to the service you're providing. However, you must pay PST when you acquire the goods.

Exception 2: PST on the entire price

You charge PST on the entire single price for a bundled sale if:

• The fair market value of the taxable portion is greater than 90% of the single price and the single price is less than $500, or
• The non-taxable portion is not ordinarily available for sale separately from the taxable portion, or is not ordinarily sold separately for a price

Exception 3: Bundled sales exemption

A bundled sale is totally exempt from PST if all the following criteria are met:

• The taxable portion is sold for a single price with the non-taxable portion
• The fair market value of the taxable portion is
  • $50 or less, and
  • 10% or less of the total fair market value of all goods and services sold for a single price
• The taxable portion is pre-packaged with the non-taxable portion or is not ordinarily sold separately from the non-taxable portion
• The taxable portion is not promotional material (see Bulletin PST 311, Promotional Materials and Special Offers (PDF, 360KB)
• The taxable portion does not include liquor, soda beverages, tobacco, telecommunication services, or legal services

For more information, see Bulletin PST 316, Bundled Sales and Leases (PDF, 410KB).

Bundled leases

If you charge your customer a single price for your event planning service and your contract includes the lease of goods, you must charge PST on the fair market value of the lease. There are no exceptions to this rule.

The fair market value of a lease is generally the price you would normally charge to lease the goods on their own (without your services) for that timeframe. If you never lease the goods on their own, the fair market value of the lease is the amount they would normally be leased for in the open market.

For more information, see Bulletin PST 316, Bundled Sales and Leases (PDF, 410KB).

Related services

Related services are services provided to goods or services to install goods. If you charge your customer to perform related services to their goods, or to goods they are leasing, you must charge PST, unless an exemption applies.

For example, you must charge PST on related services you provide to set up and take down:

• Temporary tents, vendor booths and stages that your customer owns or leases
• Tables with detachable legs (i.e. not folding tables) that your customer owns or leases

You must charge PST on related services using the bundled sales rules if you:

• Provide related services to goods that retain some value after an event and your customer has the option of keeping those goods, and
• You charge a single price for your event planning service and related services to those taxable goods.

You must also charge PST on related services you provide to goods that you sold or leased to your customer if the charge for the related services is separately stated on the contract.

You do not charge PST if you provide related services to goods you are using in the course of providing your services. However, if someone other than you or your employee provides related services to these goods, you must pay PST on the services, unless an exemption applies.

For more information, see Bulletin PST 301, Related Services (PDF, 400KB).

Party supply businesses

If you're a Party Supply business, you must charge your customer PST when you sell or lease (rent) taxable goods such as:

• Bar equipment
• Barbeques and grills
• Concession equipment
• Dance floors
• Food serving equipment
• Games and casino equipment
• Linen, curtains and table decorations
• Photo booths and props, in certain situations - see Bulletin PST 126, Photographers, Videographers and Photofinishers (PDF, 310KB)
• Riser platforms
• Speakers’ podiums and lecterns
• Tables and chairs
• Tents, canopies and gazebos
• Wedding decorations

If you also provide related services to the goods you're leasing (e.g. installation of tents and canopies) these charges are subject to PST. For more information on related services, see Bulletin PST 301, Related Services (PDF, 400KB).

Exempt sales and leases

You do not charge PST to customers who purchase or lease goods for resale, solely to lease or, in certain circumstances, to occasionally lease the goods with an operator. To sell or lease these goods exempt from PST, your customer must give you their PST number or, if they do not have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 200KB).

For more information, see Bulletin PST 315, Rentals and Leases of Goods (PDF, 490KB).

Purchases and leases for your business

Taxable goods

You must pay PST on the purchase or lease of new or used taxable goods you use in your business, such as:

• Advertising materials, such as flyers and brochures
• Computer hardware
• Non-electrical energy for heat (including natural gas, kerosene, non-motor fuel oil, heating oil, steam and heat). Note: Electricity is fully exempt from PST for all purchasers
• Free-standing equipment, such as sound systems, video projectors, coolers, ice machines, juice dispensers and coffee machines
• Items you purchase to give away or sell as promotional materials - see Bulletin PST 311, Promotional Materials and Special Offers (PDF, 360KB)
• Stationery, furniture and office equipment
• Supplies, such as office, kitchen or cleaning supplies

You must also pay PST on the following:

• Software, unless a specific exemption applies (e.g. custom software). For more information, see our Software page.
• Related services you purchase for your own equipment (e.g. repairs or set up and take down of goods by a third party). For more information, see Bulletin PST 301, Related Services (PDF, 400KB).

If your supplier does not charge you PST on taxable items, you must self-assess (pay directly to us) the PST due on your next PST return. If you do not have a PST number, you must self‑assess the PST due using a Casual Remittance Return (FIN 405) (PDF, 260KB) on or before the last day of the month following the month you obtained the taxable items. For example, if you purchase a taxable item in July, you must file the return and pay the PST no later than August 31.

Goods you use in providing your service

Generally, you pay PST on taxable goods provided with your service for an all-inclusive price (e.g. you provide your customer with display booths to use during the event) if:

• Your customer does not have the right to keep those goods after the event, and
• You're not leasing the goods to your customer as part of the contract

This includes goods you:

• Provide that are used up during the event or that do not retain any value after the event, such as disposable decorations and balloons, or
• Lease from a third party to provide your services, such as linen and tables. This only applies if you're not specifically re-leasing the goods to your customer (i.e. you do not identify the goods separately in the contract for your services).

Goods brought into B.C.

You must pay PST if you purchase or lease taxable goods outside B.C. and bring or send them into B.C. or receive them in B.C. You must pay PST on the total amount you pay to bring the goods into B.C., including charges for transportation, customs, excise, and any other costs, except the goods and services tax (GST).

If your supplier does not charge you PST at the time of the sale or lease, you must self‑assess the PST due on your next PST return. If you do not have a PST number, you must self‑assess the PST due using the Casual Remittance Return (FIN 405) (PDF, 260KB) on or before the last day of the month following the month you brought or sent the goods into B.C. or received the goods in B.C.

For more information, see Bulletin PST 310, Goods Brought Into B.C. (PDF, 320KB).

Goods or services for resale or lease

You’re exempt from PST on goods or services you obtain solely for resale or lease to your customers.

To purchase these goods (except liquor) or services exempt from PST, give the supplier your PST number or, if you do not have a PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 200KB).

To purchase liquor exempt from PST, give the supplier your PST number or, if you have applied for but not yet received your PST number, a completed Certificate of Exemption – General (FIN 490) (PDF, 200KB).

This exemption does not apply to goods you purchase that are incidental to the service you are providing (see Exception 1: Incidental Goods above).

If you make a purchase or lease that includes both exempt goods or services for resale and taxable goods or services you will use in your business, tell your supplier which goods or services are exempt and which are taxable.

If they do not charge you PST on the taxable goods or services, you must self-assess (pay directly to us) the PST due.

For more information, see Bulletin PST 208, Goods for Resale (PDF, 320KB).

Change in use

If you take taxable goods from your resale inventory for business or personal use, you must self-assess the PST due on your cost of the goods.

If you have a PST number, you must self-assess the PST due on your next PST return. If you do not have a PST number, you must self-assess the PST due using the Casual Remittance Return (FIN 405) (PDF, 260KB) on or before the last day of the month following the month you used the goods for a taxable purpose.

If you take taxable goods from your lease inventory for business or personal use, you must self‑assess PST as explained in Bulletin PST 315, Rentals and Leases of Goods (PDF, 490KB).