Charging and collecting PST

Businesses that are required to register must charge and collect tax at the time the tax is payable, unless a specific exemption applies to the sale or lease.

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:
  • Software
  • Services to goods such as vehicle maintenance, furniture assembly, computer repair
  • Accommodation
  • Legal services
  • Online marketplace services
  • Telecommunication services, including internet services and digital and electronic media content such as music and movies

  Municipal and regional district tax (MRDT) generally applies whenever PST applies to accommodation, but only in B.C. areas that participate in the MRDT program.

  • See Accommodation to learn more and use our MRDT location map to find participating areas.

  Read more about industry specific information below.

  PST information by industry

  • Accommodation
  • Restaurants and Liquor Sellers (PDF, 387KB)
  • Special Event Liquor Permits
  • Energy and Energy Conservation (PDF, 371KB)
  • Residential Energy Products (PDF, 371KB)
  • Aquaculturists (PDF, 325KB)
  • Commercial Fishers (PDF, 322KB)
  • Farmers (PDF, 387KB)
  • Brought Into B.C. (PDF, 310KB)
  • Delivery Charges (PDF, 400KB)
  • Leases (PDF, 507KB)
  • For Resale (PDF, 367KB)
  • Manufactured Buildings (PDF, 599KB)
  • Real Property Contractors
  • Multijurisdictional Vehicles (PDF, 463KB)
  • PST on Vehicles (PDF, 398KB)
  • Bicycles and Tricycles (PDF, 379KB)
  • Books, Magazines, Newspapers (PDF, 491KB)
  • Cannabis
  • Children's Clothing and Footwear (PDF, 279KB)
  • Grocery and Drug Stores (PDF, 400KB)
  • Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 378KB)
  • Safety Equipment and Protective Clothing (PDF, 317KB)
  • School Supplies (PDF, 292KB)
  • Software (PDF, 425KB)
  • Tobacco (PDF, 316KB)
  • Thrift Stores, Service Clubs, Charitable Organizations (PDF, 395KB)
  • Vapour Products (PDF, 253KB)
  • Legal Services (PDF, 407KB)
  • Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 378KB)
  • Real Property Contractors
  • Related Services (PDF, 402KB)
  • Telecommunication Services (PDF, 444KB)

  Reporting and paying tax

  You must report and pay (remit) to the government any tax you charge, whether or not you have actually collected it from your customer. You must remit all tax charged within a reporting period no later than the last day of the month following the reporting period.