sales of used clothing or used footwear if the purchase price of the item of clothing or footwear is less than $100

clothing patterns, and yarn or fabrics purchased for the purpose of making or repairing clothing

food products for human consumption

clothing and footwear for children 14 and under, including sportswear, baby blankets, and cloth diapers.  More information on this topic can be found in the BC Small Business and Revenue Bulletin SST 009 Children's Clothing (pdf file), from the Provincial Sales Tax Bulletins page.

abrasives, dies, grinding wheels, molds, jigs, patterns, steel wool, etc. that are consumed or used in the manufacture, production, service or repair of tangible personal property in the course of a business.  See Bulletin SST054 Manufacturers from the Provincial Sales Tax Bulletins page.

books and magazines

insulation

smoke alarms

double glazed windows, and related installation costs.  Effective Feb 21, 2007 this exemption only applies to Energy Star® qualified windows, doors, sidelights and skylights, for purchases up to and including March 31, 2011.  See Bulletin SST011.

bicycles

many medications, health-related equipment and supplies, and personal items purchased by persons with disabilities and handicaps.  For more information from the BC government website, see the following bulletins from the Provincial Sales Tax Bulletins page:

	SST 003  Equipment and devices used by persons with a permanent disability, and
	SST 070 Motor vehicles modified to accommodate persons with a disability

equipment rental, if the rental includes an operator of the equipment

work-related safety equipment, such as safety glasses, safety belts, chainsaw safety pads, and many other items

general safety equipment, such as child car seats, life jackets, portable fire extinguishers, and many other items.  More information on exempt work-related and general safety equipment can be found in the BC Small Business and Revenue Bulletin SST 002 Safety Equipment (pdf file), from the Provincial Sales Tax Bulletins page.  Effective February 16, 2005 additional safety helmets are exempt, including helmets for snowboarding, skiing, etc.

work-related safety equipment and protective clothing designed to be worn by or attached to a worker, in certain circumstances.

charity-funded purchases of medical equipment - this is retroactive to February 21, 2007.  See PST Bulletin SST 004 Refunds on Charity-Funded Purchases of Medical Equipment.

gifts given by charities in exchange for a donation.  See PST bulletin SST 047 Clubs, thrift Stores, Societies and Charities.

certain energy efficient residential gas-fired water heaters purchased or leased for residential use.  See PST bulletin SST 011 Exemption for Material and Equipment Used to Conserve Energy.

Energy Star® qualified residential refrigerators, freezers and clothes washers, when purchased or leased from February 20, 2008 to March 31, 2010, inclusive. See PST bulletin SST 011.

insulation to prevent heat transfer - hot water tanks, water pipes and ductwork.  See PST bulletin SST 011.

biodiesel fuel used for non-motor fuel residential or commercial uses

electric bicycles and tricycles, if they meet certain conditions.  See PST bulletin SST 001 Bicycles and Tricycles.

emission control devices for diesel vehicles - see PST bulletin SST 122 Automotive Services and Parts.

aerodynamic devices for commercial tractor-trailers - see PST bulletin SST 011.

PST reduction on purchases or leases of new two-wheeled electric motorcycles and scooters, and on hydrogen fuel-cell buses.  See PST bulletin SST 085 Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions. 

PST reduction on purchases of new gas or diesel powered vehicles that meet the fuel efficiency requirements of the provincial program.  For information on which vehicles qualify,  go to the Small Business and Revenue Ministry page on Provincial Sales Tax Notices, and choose the link to the November 2008 notice titled "Notice to Motor Vehicle Dealers:  PST Reduction for Qualifying Fuel Efficient Vehicles".

changes to trade-in allowance on motor vehicles purchased outside BC - see PST bulletin SST 042 Motor Vehicle Dealers.

changes to passenger vehicle rental tax (PVRT) - see Small Business and Revenue Ministry page on Provincial Sales Tax Notices, and choose the link to the February 2008 notice titled Notice to Lessors of Passenger Vehicles:  Passenger Vehicle Rental Tax.