Generally, a business is required to register to collect and remit the BC provincial sales tax (PST) if it sells or leases taxable goods, sells software or provides taxable services in BC. If a business only sells non-taxable or exempt goods or services, or it is a wholesaler, it does not need to register.
Most services are exempt from PST, with the exception of legal and telecommunication services, some accommodation and services provided to taxable goods (i.e. automobile repairs). The list of non-taxable and exempt goods is lengthy as it can be due to the type of good, who is acquiring it or how the good will be used.
The PST rules can be confusing. Please contact us for a consultation if you require assistance regarding your business’ PST collection requirements.
Who has to collect PST?
