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Provincial Sales Tax -> BC PST -> Who has to collect BC PST?Effective July 1, 2010, the information on this page is no longer applicable, as HST is now applicable in BC. See HST in BC. Who has to collect and remit PST? - and how to register as a vendorNormally, if you are going to make any sales on which PST should be charged, you must register with the BC Consumer Taxation Branch to collect PST. It does not matter what your level of income is. 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. As of February 21, 2007, registration and collection of PST may be optional for some individuals and groups who meet all of the following 3 conditions:
Qualifying goods and services includes all goods and services that would normally be taxed, including:
For more details see the New Registration and Collection Threshold (pdf format) document on the BC Ministry of Provincial Revenue Budget-Related Tax Information web page, under Consumer Taxes. 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. 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 it to the Ministry of Finance. You should be careful to ensure you are not buying a tax liability when you purchase an existing business. For more PST information related to starting a new business, see the Small Business and Revenue (SBR) pdf document Small business guide to PST, which is available from the BC Small Business & Revenue Ministry Provincial Sales Tax page. The application form for registration as a vendor in BC, FIN 418, can be obtained on the BC government Provincial Sales Tax Forms page. You will see that this form is also available as an online form, which you can fill out online and submit electronically. Once you are registered as a vendor, you will provide your vendor registration number when purchasing items for resale, so that you do not have to pay PST at the time of purchase.
Back to PST in BC
Revised: October 28, 2011
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