Sales Tax

BC PST Registration Guide for Businesses

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What Is BC PST?

British Columbia's Provincial Sales Tax (PST) is a 7% retail sales tax that applies to most goods and some services. Unlike GST, PST is not a value-added tax—you cannot claim credits for PST paid on business purchases (with some exceptions).

When Must You Register for BC PST?

You must register if you sell taxable goods or services in BC and: you have a permanent establishment in BC, or you're required to collect PST as an out-of-province seller. Registration is required before you make your first taxable sale.

What Is Exempt from BC PST?

Common exemptions include: basic groceries, prescription medications, children's clothing and footwear, bicycles and children's car seats, goods for resale (with valid exemption certificate), certain manufacturing equipment.

How Do You Report and Remit PST?

Filing frequency depends on your PST collected: Monthly (over $6,000/month average), Quarterly ($1,500-$6,000/month average), Annual (under $1,500/month average). File through eTaxBC online portal. Keep records for 7 years.

Frequently Asked Questions

What is the BC PST rate?

The BC PST rate is 7%, applying to most goods and some services. This is in addition to the 5% federal GST, making the combined rate 12% on most taxable purchases in BC.

Is PST refundable on business purchases in BC?

Generally no—unlike GST/HST, PST paid on business purchases is not refundable through input credits. Some exceptions exist for manufacturing equipment and goods acquired for resale.