Some
items which are exempt from PST but have often been sold with PST charged in error
included:
web hosting accounts, where
internet service (or e-mail service) is NOT bundled with the web hosting
electricity being supplied to a residence via a temporary
power pole
rental of equipment when an operator is part of the rental
testing - for example, motor vehicle testing required on a
regular basis for commercial trucks and trailers
some safety items such as chainsaw safety pads
children's sportswear,
including wet suits
some insulation products, such as Great Stuff Foam
If you are charged PST in error, and are not
able to get a refund from the supplier, you can request a refund from the BC
Provincial Government Consumer Taxation Department. You will have to
provide copies of the invoices on which the PST was charged.
The BC government Provincial
Sales Tax Forms page includes form FIN 413
Application for a refund of social service tax (PST)
or hotel room tax, under the heading of Refunds. They will only
refund amounts of $10 or more.