Register to collect PST

You must register to collect PST if you're located in B.C. and you sell or lease taxable goods, or provide software or taxable services in the ordinary course of your business in B.C. You may also need to register if you're located outside B.C.

On this page

• Who needs to register
• Before you register
• Ready to register
• After you register

Who needs to register

You must register to collect and remit PST if you're located in B.C. and do any of the following in the ordinary course of your business in B.C. 

• Sell taxable goods in B.C., for example:
  • Alcoholic beverages/liquor
  • Boats
  • Building materials
  • Cannabis products
  • General merchandise, such as flowers, clothing, cosmetics, appliances or souvenirs
  • Household or office furniture
  • Motor vehicles, automotive parts and supplies
  • Soda beverages
  • Tobacco (see Retailing tobacco)
  • Vapour products (including parts and accessories)

• Lease taxable goods in B.C. (including entering into lease agreements in B.C. or delivering leased goods to a lessee in B.C.), for example:
  • Aircraft
  • Artwork
  • Motor vehicles
  • Tools and equipment

• Provide related services in B.C., for example:
  • Application of protective treatments to taxable goods, such as fabric protection, rust proofing or painting
  • Repair or maintenance of taxable goods, such as automobiles, knives, watches, TVs, stereos, office equipment or computers
  • Restoration or assembly of taxable goods, such as furniture
  • Set up, installation or dismantling of taxable goods, such as temporary display counters, shelves or booths at trade fairs and conventions

• Provide legal services in B.C.
• Provide any of the following professional services in B.C. on or after October 1, 2026, subject to the Budget legislation receiving Royal Assent:
  • Accounting services, including bookkeeping and assurance services
  • Architectural services
  • Engineering and geoscience services
  • Security services, including private investigation services
  • Non-residential real estate services, including:
    • Trading services for non-residential real estate
    • Rental property management services for non-residential real estate
    • Strata management services for non-residential real estate
• Provide online marketplace services in B.C. (including listing sales, provisions or leases of goods, software or services (including accommodation provided in B.C., but not legal services), advertising or promotions, customer service, storage, fulfilling orders or bookings)
• Provide telecommunication services in B.C. (including internet access, non-basic cable, non-residential telephone services, mobile phone services, satellite services, fax services, streaming services, and digital and electronic media content, such as music and movies) 
• Provide software in B.C.
• Act as a liquidator, receiver, receiver-manager or trustee and dispose of assets as part of your business

If any of the following apply to you, you may also be required to register:

• You're located outside B.C. and you make sales to B.C. customers
• You enter into contracts to improve real property where your customers have agreed to pay PST
• You sell exclusive products as a direct seller to an independent sales contractor in B.C. for resale
• You sell accommodation in B.C. (see Accommodation providers below)
• You're an online marketplace facilitator who operates, owns or controls an online marketplace – see Bulletin PST 142, Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 360KB)

See Bulletin PST 001, Registering to Collect PST (PDF, 380KB) for detailed information to help you determine if you must register.

Accommodation providers

You must register to collect and remit PST if you sell accommodation in B.C., unless you:

• Sell only exempt accommodation, or
• Only sell your accommodation through an online marketplace facilitator

If you sell accommodation in an area of B.C. where the Municipal and Regional District Tax (MRDT) applies, you do not need to separately register for MRDT. Your PST number will also be your MRDT number.

For more information, see our Accommodation page and our MRDT location map. 

Voluntary registration for businesses not required to register

Certain businesses that are not required to register may voluntarily register to collect and remit PST in certain situations. For example, you may want to register:

• To self-assess PST you owe on your PST return, for goods, software and services you obtain for use in your business, or
• To use your PST number to claim an exemption in certain circumstances (e.g. to claim an exemption on your inventory purchases for resale)

Examples of businesses that do not need to register, but may want to voluntarily register in certain situations:

• Wholesalers who do not make retail sales in the ordinary course of business – see Bulletin PST 104, Wholesalers (PDF, 300KB)
• Small sellers – see Bulletin PST 003, Small Sellers (PDF, 350KB)

For more information, see Bulletin PST 001, Registering to Collect PST (PDF, 380KB).

Before you register

Documentation requirements

To complete your online registration, you'll need the following information:

• Your federal business number (BN), if you have one – if you do not have one yet, this process will create one for you
• If you're registering as a sole proprietor, your BC driver's licence number, BC ID number, or a copy of your passport or other government-issued identification
• If you're registering as a partnership:
  • The BC driver's licence number or BC ID number for each partner, and
  • A copy of your partnership agreement, if you have one
• Your incorporation number, if your business is incorporated (Note: if your business is not incorporated in B.C., you'll need to attach your Certificate of Incorporation)
• The amount of your total annual national (Canadian) sales, or the estimated amount if you've been in business less than 12 months
• The amount of your anticipated monthly taxable sales/leases
• If you're purchasing an existing business or leasing taxable assets, you'll need your purchase agreement or lease agreement (ensure the agreement identifies the purchase or lease of any assets)
• Your management or third party operating agreement (if you do not own the business and are only responsible for management or operations)

You'll need to provide additional information if any of the following situations apply to you:

• If you sell or lease motor vehicles, you'll need your motor dealer number
• If you sell accommodation, you'll need your property location addresses
• If you sell liquor or cannabis, you'll need:
  • Your signed copy of the bill of sale or purchase agreement (if purchasing a business)
  • Your signed copy of the lease agreement (if leasing the business premises)
  • The addresses of all your business locations
  • Proof of your liquor licence (for each location)
  • Proof of your cannabis retail store licence or producer retail store licence (for each location), if you sell non-medical cannabis
  • Proof of your federal Health Canada Sale for Medical Purposes Licence, if you sell medical cannabis at retail

Businesses with multiple locations

If you're the owner of a business with multiple locations, you'll need to decide if you want to register all your locations under one PST account or under separate PST accounts.

If you register all your locations under one account, you'll have one PST registration number that covers all your locations and you'll file one PST return each reporting period.

If you register your locations separately, you'll have multiple PST registration numbers and you'll file multiple PST returns each reporting period – one for every location you register.

Ready to register

When you're ready to register to collect PST, you can register online. Online registration is accessible 24 hours a day, 7 days a week. You can register at any time that is convenient for you.

It takes approximately 15 to 25 minutes to complete the online registration process.

Register now

If you do not have access to a computer or smart device, you may be able to register online at a Service BC Centre using their computers. Service BC is not able to answer specific questions about your registration. If you need assistance with completing your online registration, please contact us at 1-877-388-4440.

During the registration process, you may provide your email address to enrol for eTaxBC. You can use eTaxBC to file and pay PST and manage your PST accounts online.

After you register

If we approve your application, you'll be provided with a letter advising you of your PST number and your ongoing reporting periods for your PST returns.

Your PST number is 11 characters long and is in this format: PST-1234-5678.

Once your PST account is created, if you provided an email address during the registration process to access eTaxBC, you'll receive an email with an enrolment code.