British Columbia generally charges 7% provincial sales tax (PST) on taxable goods, software and certain services. Federal GST is separate and generally 5%. An exemption from one does not automatically exempt the other: check the item, the buyer’s intended use and the documents required. Rates and eligibility below were checked on October 16, 2026. B.C. small business guide; CRA rates.
This page’s 2010 address reflects the former B.C. HST. B.C.’s 12% HST applied from July 1, 2010 through March 31, 2013; the province returned to separate GST and PST on April 1, 2013. Historical HST exemptions and rebate figures should not be used to calculate today’s PST. B.C. historical tax record.
Common PST exemptions
The province’s exemptions and documentation guide lists examples and conditions. The following are starting points, not a blanket exemption for every item in a category:
- Food for human consumption: many food products are exempt from PST, with exceptions including liquor, soda beverages and certain other drinks and edible cannabis. Federal GST treatment must be checked separately.
- Bicycles: non-motorized bicycles qualify; adult-sized non-motorized tricycles and certain electric cycles also qualify if the provincial specifications are met. An electric scooter is not automatically a qualifying e-bike.
- Children’s clothing and footwear: qualifying items can be PST-exempt, subject to the province’s definitions and exceptions.
- Farming: certain specifically listed equipment and parts qualify when obtained by a qualifying farmer solely for a farm purpose. Give the seller a completed farmer certificate, FIN 458, or a valid B.C. Farmer Identity Card where the rules permit it.
- Goods for resale: qualifying goods purchased solely for resale can be exempt with the required evidence; small sellers have different rules, explained below.
Some exemptions apply because of the item’s nature; others depend on the purchaser and intended use. A seller should check the exact provincial entry before omitting PST and keep any required evidence. Medical products, vehicles, boats and production equipment have their own specific rules: a category name or an electric-vehicle label alone does not prove an exemption.
What about services?
PST applies to specified services, including some services related to taxable goods, rather than to every service. On September 18, 2026, B.C. announced that it was pausing the proposed October 1 expansion to certain professional services, including accounting and bookkeeping, architecture, engineering and geoscience, certain non-residential real estate services, and security and investigation services. Check the province for any later change; do not apply the earlier planned start date as though the expansion took effect. Federal GST can still apply to a service. B.C. announcement.
If a transaction includes goods, software or related services, examine each component and the applicable bundling rules. Labelling an invoice “consulting” does not settle the tax treatment of everything supplied.
Resale: PST number or FIN 490
A business acquiring goods solely for resale generally gives its supplier its PST number, or, if it does not have one, a completed Certificate of Exemption – General, FIN 490, when the applicable resale exemption is available. A certificate is evidence for a qualifying purchase, not permission to make every purchase tax-free. Goods taken from resale stock for business or personal use may require the business to self-assess PST. Contractors installing goods into real property should check the special contractor rules instead of assuming materials are resale inventory. B.C. resale guidance; small business guide.
Example: A registered reseller buys $100 of goods solely for resale, provides the required evidence and the exemption applies. If the purchase is GST-taxable at 5%, the invoice is $100 plus $5 GST and no PST: $105. Had both ordinary 7% PST and 5% GST applied to that $100, the total would be $112. An eligible GST/HST input tax credit may recover GST paid on qualifying commercial inputs, subject to the federal rules; it is not a PST credit or an automatic refund.
Small sellers and registration
B.C.’s small-seller rules are separate from the federal GST/HST small-supplier rules. A qualifying PST small seller generally does not register or collect PST on eligible sales, but pays PST when buying goods for resale. B.C.’s test includes location and premises conditions and $10,000 gross-revenue limits for both the preceding and estimated next 12 months; those figures are not the whole test. The provincial small-business guide explains eligibility, registration and exceptions. A seller required to register must collect and remit applicable PST even if registration has not yet been completed.
If PST was charged in error
Keep the receipt, exemption evidence and details of how the item was used. Ask the supplier about a correction; B.C. says a supplier may refund or credit PST on qualifying resale goods within 180 days, and a provincial refund application may be available. Deadlines and evidence depend on the claim, so use B.C.’s current instructions rather than assuming a refund is automatic. B.C. resale guidance.