Provincial sales tax (PST) is a retail sales tax that applies when a taxable good or service is purchased, acquired or brought into B.C., unless a specific exemption applies.
The PST generally applies 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:
- services to goods such as vehicle maintenance, furniture assembly, computer repair
- legal services
- telecommunication services, including Internet services and certain digital and electronic media content such as music and movies
- Gifts of vehicles, boats and aircraft