From the BC Government website
On April 1, 2013, B.C. will return to a provincial sales tax (PST) system.
The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, unless a specific exemption applies.
The PST will generally apply to:
- The purchase or lease of new and used goods in B.C.
- Goods brought, sent or delivered into B.C. for use in B.C.
- The purchase of:Gifts of vehicles, boats and aircraft
- Services to goods such as vehicle maintenance, furniture assembly, computer repair
- Legal services
- Telecommunication services including internet services and digital and electronic media content such as music and movies
Businesses need to register to collect PST if they sell or lease taxable goods, or provide software or taxable services in the ordinary course of business in B.C. Businesses may also need to register if they are located outside the province but make sales in B.C.
On January 2, 2013, the online system for registering will begin. We will post more information as it comes along, but mark January 2, 2013 on your calendar.