The following publications will help answer your questions about the provincial sales tax (PST).

Forms

See our PST forms and exemption certificates

General publications

• Small Business Guide to PST
• eTaxBC Guide for Third-Party Tax Preparers
• eTaxBC Guide for Clients of Third-Party Tax Preparers
• Guide to Completing the PST Return
• Guide to Completing the MRDT Return

Bulletins

Registration and remittance

• Buying and selling a business (previously published as Bulletin PST 005)
• Bulletin PST 001 - Registering to Collect PST (PDF, 380KB)
• Bulletin PST 003 - Small Sellers (PDF, 350KB)
• Bulletin PST 004 - Direct Sellers and Independent Sales Contractors (PDF, 350KB)

Industry specific

• Accommodation (previously published as Bulletin PST 120)
• Cannabis (previously published as Bulletin PST 141)
• Conferences, trade shows and other events (previously published as Bulletin PST 122)
• Food and beverage service providers and retail liquor sellers (previously published as Bulletin PST 119 and Bulletin PST 122)
• PST for real property contractors (previously published as Bulletins PST 500, PST 501, PST 502, PST 503, PST 504, PST 505 and PST 506)
• PST on accounting services
• PST on architectural services
• PST on engineering and geoscience services
• PST on non-residential real estate services
• PST on security services 
• Software (previously published as Bulletin PST 105)
• Telecommunication services (previously published as Bulletin PST 107)
• Bulletin PST 100 - Safety Equipment and Protective Clothing (PDF, 340KB)
• Bulletin PST 101 - Farmers (PDF, 430KB)
• Bulletin PST 102 - Commercial Fishers (PDF, 450KB)
• Bulletin PST 103 - Aquaculturists (PDF, 350KB)
• Bulletin PST 104 - Wholesalers (PDF, 300KB)
• Bulletin PST 106 - Legal Services (PDF, 330KB)
• Bulletin PST 108 - Boats (PDF, 380KB)
• Bulletin PST 109 - Printers and Publishers (PDF, 330KB)
• Bulletin PST 110 - Production Machinery and Equipment Exemption (PDF, 530KB)
• Bulletin PST 111 - Mining Industry (PDF, 430KB)
• Bulletin PST 112 - Logging Industry (PDF, 380KB)
• Bulletin PST 113 - Oil and Gas Industry - Producers and Processors (PDF, 460KB)
• Bulletin PST 114 - Oil and Gas Industry - Exploration, Discovery and Development (PDF, 450KB)
• Bulletin PST 115 - Oil and Gas Industry - Service Providers (PDF, 410KB)
• Bulletin PST 116 - Motor Vehicle Dealers and Leasing Companies (PDF, 430KB)
• Bulletin PST 117 - Motor Vehicle Dealer-Use and Manufacturer-Use Formulas (PDF, 300KB)
• Bulletin PST 118 - Vehicle Services and Parts (PDF, 390KB)
• Bulletin PST 121 - Liquor Producers (PDF, 400KB)  
• Bulletin PST 123 - Graphic Designers (PDF, 330KB)
• Bulletin PST 125 - Advertising Agencies (PDF, 330KB)
• Bulletin PST 126 - Photographers, Videographers and Photofinishers (PDF, 310KB)
• Bulletin PST 127 - Veterinarians and Pet Stores (PDF, 360KB)
• Bulletin PST 128 - Nurseries and Garden Stores (PDF, 370KB)
• Bulletin PST 129 - Florists (PDF, 330KB)
• Bulletin PST 130 - Fabric and Craft Stores (PDF, 340KB)
• Bulletin PST 132 - Building and Home Improvement Stores (PDF, 400KB)
• Bulletin PST 133 - Manufactured Buildings (PDF, 310KB)
• Bulletin PST 134 - Aircraft (PDF, 380KB)
• Bulletin PST 135 - Multijurisdictional Vehicles (PDF, 470KB)
• Bulletin PST 136 - Concrete (PDF, 300KB)
• Bulletin PST 138 - Personal Services (PDF, 370KB)
• Bulletin PST 139 - Interior Designers and Home Stagers (PDF, 350KB)
• Bulletin PST 140 - Funerals (PDF, 330KB)
• Bulletin PST 142 - Online Marketplace Facilitators and Sellers, and Online Marketplace Services (PDF, 360KB)

Exemptions

• PST exemptions and documentation requirements (previously published as Bulletin PST 200)
• Bulletin PST 201 - Children's Clothing and Footwear (PDF, 340KB)
• Bulletin PST 202 - School Supplies (PDF, 320KB)
• Bulletin PST 203 - Energy, Energy Conservation and the ICE Fund Tax (PDF, 370KB)
• Bulletin PST 204 - Bicycles and Tricycles (PDF, 280KB)
• Bulletin PST 205 - Books, Magazines, Newspapers and Other Publications (PDF, 430KB)
• Bulletin PST 206 - Grocery and Drug Stores (PDF, 460KB)
• Bulletin PST 207 - Medical Supplies and Equipment (PDF, 390KB)
• Bulletin PST 208 - Goods for Resale (PDF, 320KB)
• Bulletin PST 209 - Exemption for Prototypes (PDF, 390KB)
• Bulletin PST 210 - Related Party Asset Transfers (PDF, 500KB)
• Bulletin PST 211 - Exemptions for Hydroelectric Power Generation (PDF, 320KB)

Applications of tax

• Liquor Special Event Permits (previously published as Bulletin PST 300)
• PST on sales to First Nations (previously published as Bulletin PST 314)
• Tax payment agreements (previously published as Bulletin PST 317)
• Bulletin PST 301 - Related Services (PDF, 400KB)
• Bulletin PST 302 - Delivery Charges (PDF, 400KB)
• Bulletin PST 303 - Warranties, Service Contracts and Maintenance Agreements (PDF, 390KB)
• Bulletin PST 304 - Thrift Stores, Service Clubs, Charitable Organizations and Societies (PDF, 340KB)
• Bulletin PST 305 - Containers and Packaging Materials (PDF, 340KB)
• Bulletin PST 306 - Goods Brought Into BC by New Residents (PDF, 400KB)
• Bulletin PST 307 - Goods Brought Into BC for Temporary Use (PDF, 410KB)
• Bulletin PST 308 - PST on Vehicles (PDF, 400KB)
• Bulletin PST 309 - PST and Non-Residents (PDF, 330KB)
• Bulletin PST 310 - Goods Brought Into BC (PDF, 320KB)
• Bulletin PST 311 - Promotional Materials and Special Offers (PDF, 350KB)
• Bulletin PST 312 - Gifts (PDF, 380KB)
• Bulletin PST 313 - Administrative Materials (PDF, 300KB)
• Bulletin PST 315 - Rentals and Leases of Goods (PDF, 490KB)
• Bulletin PST 316 - Bundled Sales and Leases (PDF, 410KB)
• Bulletin PST 318 - Trusts (PDF, 410KB)
• Bulletin PST 319 - Partnerships (PDF, 400KB)
• Bulletin PST 320 - Liquor Sold at Auctions (PDF, 400KB)
• Bulletin PST 321 - Businesses from Outside BC (PDF, 370KB)

Refunds

• Bulletin PST 400 - PST Refunds (PDF, 470KB)
• Bulletin PST 401 - PST Refunds on PAC-Funded Purchases (PDF, 410KB)
• Bulletin PST 402 - PST Refunds on Charity-Funded Purchases of Medical Equipment (PDF, 410KB)

General bulletins

• Bulletin CTB 001 - Bad Debts (PDF, 170KB)
• Bulletin CTB 002 - Sales and Leases to Governments (PDF, 220KB)
• Bulletin CTB 003 - Audits (PDF, 200KB)
• Bulletin CTB 004 - Statistical Sampling (PDF, 240KB)
• Bulletin CTB 005 - Penalties and Interest (PDF, 190KB)
• Bulletin CTB 006 - Board Member's Liability (PDF, 220KB)
• Bulletin CTB 007 - Exemption for Members of the Diplomatic and Consular Corps (PDF, 190KB)
• Bulletin GEN 001 - Collecting Overdue Taxes (PDF, 190KB)
• Bulletin GEN 002 - Appeals (PDF, 160KB)

Notices

• Notice 2026-001 - Notice to providers of professional services 
• Notice 2023-006 - Reinstatement of Treaty Nations Sales Tax Exemptions (PDF, 100KB)
• Notice 2023-005 - Notice to Providers and Purchasers of Cloud Software and Services (PDF, 290KB)
• Notice 2023-004 - Notice to Online Marketplace Facilitators and Online Marketplace Sellers (PDF, 320KB) 
• Notice 2023-002 - Reinstatement of Tsawwassen First Nation Sales Tax Exemptions (PDF, 90KB)
• Notice 2023-001 - Notice to Vancouver Accommodation Providers (PDF, 300KB)
• Notice 2022-005 - PST on Motor Vehicles Purchased at Private Sales or Imported from Outside Canada (PDF, 370KB)
• Notice 2022-004 - Notice to Tobacco Sellers (PDF, 320KB)
• Notice 2022-003 - Provincial Sales Tax on Fossil Fuel Combustion Systems and Heat Pumps (PDF, 350KB)
• Notice 2022-001 - Notice to Real Property Contractors (PDF, 290KB)
• Notice 2021-003 - Notice to Vehicle Resellers (PDF, 310KB)
• Notice 2021-002 - Notice to Sellers of Soda Beverages (PDF, 260KB)
• Notice 2019-005 - Notice to Sellers of Vapour Products PST Rate Increase to 20% (PDF, 280KB)
• Notice 2018-003 - PST Rate Change for Passenger Vehicles Worth $125,000 or More (PDF, 270KB)
• Notice 2017-005 - PST on Clean Energy Vehicle Program Rebates (PDF, 350KB)
• Notice 2016-002 - Notice to Operators of Driving Ranges (PDF, 240KB)
• Notice 2016-001 - Options for Filing PST Returns (PDF, 240KB)
• Notice 2014-007 - Who Can Claim a Refund (PDF, 110KB)

Legislation

• Provincial Sales Tax Act
• Provincial Sales Tax Regulation
• Provincial Sales Tax Exemption and Refund Regulation 
• Consular Tax Exemption Regulation 
• Designated Accommodation Area Tax Regulation
• Designated Major Event Accommodation Area Tax Regulation 
• Interest Rate Under Various Statutes Regulation 
• Bill 2, Budget Measures Implementation Act, 2026
• Order in Council 408/2026 (PDF, 630KB)