Provincial sales tax (PST) is a retail sales tax that applies when a taxable good or service is purchased, acquired or brought into B.C. unless a specific exemption applies.
The PST generally applies to:
- the purchase or lease of new and used goods in B.C.
- goods brought, sent or delivered into B.C. for use in B.C.
- the purchase of:
- services to goods such as vehicle maintenance, furniture assembly, computer repair
- legal services
- telecommunication services, including Internet services and certain digital and electronic media content such as music and movies
- gifts of vehicles, boats and aircraft
If your business is required to register to collect PST, you must charge and collect PST at the time the tax is payable, unless a specific exemption applies. You report and pay the PST you collect as well as the PST you may owe on items you use in your business.