Register to collect PST
Search Provincial Sales Tax
Effective July 1, 2022, PST is applied at the rate of 7% on tobacco sold in B.C. This is in addition to the tobacco tax. Tobacco tax retailers must now charge, collect and remit PST on their tobacco sales in B.C. See the Notice to Tobacco Sellers for more information.
You must register to collect PST if you are 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.
You have the following options to register to collect PST:
Your registration can take up to 21 business days to be processed.
When you register, you're assigned a PST number. Your PST number is 11 characters long and is in this format: PST-1234-5678.
If you indicate on your registration application that you sell accommodation in a B.C. area that collects the municipal and regional district tax (MRDT), you'll be automatically set up to collect MRDT. Your PST number also applies to your MRDT return.
Read Accommodation (Bulletin PST 120) (PDF) for more information and a list of participating municipalities and regional districts for MRDT purposes.
You must register to collect PST if you are located in B.C. and in the ordinary course of your business in B.C. you:
- Sell taxable goods in B.C., such as alcoholic beverages, cannabis products, soda beverages (effective April 1, 2021), vapour products, motor vehicles, boats, building materials, and household or office furniture
- Lease taxable goods in B.C., such as motor vehicles, tools and equipment, aircraft and artwork
- Provide related services in B.C. (services to taxable goods or to install taxable goods), such as:
- repairing or maintaining automobiles, knives, watches and TVs
- applying protective treatments, such as fabric protection and rust proofing
- Provide software in B.C.
- Provide legal services in B.C.
- Provide telecommunication services in B.C.
- Sell accommodation in B.C. in specific circumstances
Examples of when you don't need to register
- You sell only non-taxable or exempt goods, such as non-motorized bicycles and children’s clothing
- You provide only non-taxable or exempt services, such as transportation and dry cleaning services
- You're a wholesaler and you don't make retail sales
- You're a small seller
For detailed information about how to register and who must register to collect PST, see Registering to Collect PST (Bulletin PST 001) (PDF)