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BC PST Rates and Information

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Provincial Sales Tax -> BC PST -> What is BC PST?

BC Provincial Sales Tax (PST) Rates and Information

Effective April 1, 2013, HST in BC was eliminated, and BC is again on a system of 5% GST plus PST.

British Columbia (BC) Provincial Sales Tax (PST), previously called Social Services Tax (SST), is a retail sales tax charged on most products (both new and used) and many services, when they are purchased or leased in BC.  PST also applies to taxable goods that are purchased by BC residents outside of the province, and brought back to BC.  The PST is payable when the goods are brought into the province.  See Bulletin PST 310 Goods Brought Into British Columbia (pdf).

The PST rates effective April 1, 2013 are:

Items PST Rate
Goods and services 7%
Alcohol 10%
Accommodation 8%
Passenger vehicles:          Less than $55,000 7%
$55,000 to less than $56,000 8%
$56,000 to less than $57,000 9%
$57,000 or more 10%
Other motor vehicles and trailers 7%
Vehicles, boats and aircraft acquired from private individuals or non GST registrants (purchased or received as a gift) 12%

The following taxes were also re-implemented effective April 1, 2013:

bullet Passenger vehicle rental tax of $1.50 per day to raise revenue for the BC Transportation Financing Authority, will apply to a vehicle leased in BC for more than 8 consecutive hours and less than 28 consecutive days.
bullet Multijurisdictional vehicle tax for interjurisdictional commercial carriers licensed under the International Registration Plan
bullet 0.4% tax on the purchase price of energy products to raise revenue for the Innovative Clean Energy Fund.  Electricity will not be subject to this tax.

PST is charged on the selling price before GST is applied, and GST is not charged on the PST amount.

See also:

Notice 2012-010 (pdf) General transitional rules for the re-implementation of the provincial sales tax

 

Back to BC PST

 

Revised: July 03, 2014

 

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