Provincial Sales Tax -> BC PST -> Who has to collect BC PST?

Who has to Collect and Remit PST in BC? - and How to Register as a Vendor

HST in BC ended on March 31, 2013. The BC Provincial Sales Tax (PST) was re-implemented effective April 1, 2013. You can register your business online.

Normally, if you are going to make sales of taxable goods or services, or taxable leases of goods, you must register with the BC Consumer Taxation Branch to collect PST. PST must be collected on sales of taxable items delivered within the province of BC. If the items sold are being delivered to a location outside of BC, usually PST does not have to be collected.

If you are registered as a vendor for PST, and are collecting and remitting PST on your taxable sales, you do not have to pay PST on items you are purchasing for resale. When you sell these items, you will collect PST on them and remit the PST to the Ministry of Finance. You must still pay PST on goods and services consumed in your business.

Registration Not Required - Small Sellers

You are a Small Seller, and registration and collection of PST may be optional if you meet all of the following conditions in the "small seller" definition of section 1 of the Provincial Sales Tax Act:

Your gross sales of eligible goods, software and taxable services in the past 12 months is $10,000 or less, and your estimated gross sales of these things is expected to be $10,000 or less for the next 12 months.

You are located in BC but do not maintain established commercial or business premises (e.g. you sell goods from your home).

You sell eligible goods (all goods other than liquor, vehicles, boats or aircraft) or software, or provide taxable services.

You have not knowingly sold tangible personal property or software at a sale other than a retail sale in the previous 12 months (this was new April 2019)

You do not sell:

	vehicles, boats or aircraft, in the ordinary course of your business
	accommodation
	liquor, other than under a special event permit or at an auction (see Bulletins at bottom)
	cannabis products, within the meaning of the Cannabis Control land Licensing Act (see Bulletin at bottom)

You are not:

	a lessor (see Bulletin at bottom)
	an independent sales contractor (see Bulletin at bottom)
	a contractor who acquires goods for the purpose of fulfilling contracts to improve real property

New April 1, 2021: There are new registration requirements for businesses located outside BC. See Bulletin PST 001 Registering to Collect PST (link at bottom).

Registration Not Required - Other Than Small Sellers

The following types of businesses are not required to register to collect PST (See Bulletin PST 001 below):

	You sell only non-taxable or exempt goods or software, or provide non-taxable or exempt services.
	You are a wholesaler and do not make retail sales.
	You are an independent sales contractor only selling exclusive products. However, Direct Sellers are required to register.

As a small supplier you must pay PST on purchases and leases of equipment and supplies used in running your business. If the items were brought in from out of province, and PST was not collected by the vendor, you must remit it.

For a business located outside of BC but within Canada, see our article on out-of-province sellers.

Tax Tip: If you're not sure if registration is required, contact the Consumer Taxation Branch!