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Familes/Children - Provincial Sales Tax (PST) exemptions
In British Columbia , Social Service Tax is also known as Provincial Sales Tax (PST). It applies to most goods and services bought, sold or brought into B.C.
Provincial Sales Tax (PST) is imposed under the Social Service Tax Act. It applies to sales and leases of goods and some services, such as services to repair and maintain taxable goods. The tax is payable by the person who purchases or leases the goods, unless the item is specifically exempt from tax under the Act.
Under the Social Service Act, PST is applied to:
- retail sales and leases in British Columbia of "tangible personal property" purchased or leased for consumption or use
- retail sales and leases in British Columbia of "tangible personal property" brought into B.C. for use
- legal services provided in B.C. and legal services provided outside B.C. that relate to matters within B.C.
- charges for parking a motor vehicle within the Greater Vancouver Transportation Service Region other than parking that is specifically exempt
- specified labour services, referred to as taxable services
- telecommunication services provided in British Columbia
The following bulletins may apply to your business when charging PST to Families and Children in British Columbia :
- Children's Clothing (SST 009)
- School Supplies (SST 012)
- PST Refunds on PAC Purchases (SST 116)
- Out of Province Purchases: Goods for Personal Use (SST 118)
- Alternative Fuel Vehicles and Alternative Motor Fuel Tax Concessions (SST 085)
For more information on PST and how it applies to you, please see the PST section of our website.
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