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:
  • software
  • services to goods such as vehicle maintenance, furniture assembly, computer repair
  • accommodation
  • 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

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