How to Register as a Vendor

You must register as a vendor if you:

• regularly sell taxable goods or lease taxable goods as a lessor
• sell parking within the Greater Vancouver Transportation Service Region
• provide legal services
• provide taxable services
• provide telecommunication services
• sell propane

If you want to sell liquor, you must both register as a vendor with us and obtain a liquor licence from the Liquor Control and Licensing Branch. Please visit their website or call toll-free at 1-866-209-2111 for more information about liquor licences. Also, see Bulletin SST 094, Liquor Sellers to learn more about liquor sales and PST.

If you are located outside British Columbia but make sales in the province, you may be required to register as a vendor in British Columbia. Please see Bulletin SST 074 Out-of-Province Sellers to determine if you must register.

If you are a supplier, contractor, vendor or visitor to the 2010 Olympic and Paralympic Winter Games, please see the Olympic Tax Information - 2010 Olympic and Paralympic Winter Games section of our website to help you understand your obligations and entitlements under British Columbia tax acts.

You do NOT need to register if you:

• sell or lease only non-taxable goods (e.g. fruits and vegetables)
• provide only non-taxable services (e.g. dry cleaning, accounting, and hairdressing)
• are not in business, but occasionally sell goods at garage sales, flea markets, craft fairs or fund-raising sales
• are a wholesaler or manufacturer and do not make sales to the end user

As of February 21, 2007, if you are an individual or group who makes retail sales and whose gross annual sales are $10,000 or less, you may be eligible to choose whether or not to register as a vendor. Please see the notice New Registration and Collection Threshold for more information.

If you register and file your tax return on time, we pay you a commission for collecting and remitting PST on behalf of the province. The commission is based on the amount of tax you collect during the reporting period. There is no fee to register as a vendor.

To register, you must complete an Application for Registration as a Vendor form (FIN 418). You can get and send us this form in several ways:

• OneStop Business Registry: This website allows you to register with us and other provincial, federal and municipal agencies at one time. You can do the most commonly required business registrations and transactions from your home, office, or a OneStop kiosk. Please visit bcbusinessregistry.ca or call toll-free 1-877-822-6727 for more information.
  
• Complete the fillable form on-screen, print, and mail or fax it to us:
• Fax: 250-356-2195
• Mail: PO BOX 9443 STN PROV GOVT
          VICTORIA BC  V8W 9W7
  
• Pick up or deliver a form to us in person at a ministry office, one of our branch offices or Service BC - Government Agent locations.

Instructions on how to complete the form are included on it.

If you mail the form, please send us the original and keep a photocopy for your records. If you are faxing or e-mailing the form, please retain the original.

If you apply in person at either our Vancouver or Victoria ministry office, we can immediately assign you a PST registration number and issue you a Certificate of Registration if you have all the necessary information.

Otherwise, we will send the certificate to you, along with information concerning the collection and remittance of PST. We usually process applications within two business days. We will contact you by mail or phone if your application is incomplete or otherwise cannot be processed.