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Tobacco Tax
In British Columbia, Tobacco Tax applies to all tobacco products sold by retailers. Although Provincial Sales Tax (PST) does not apply, a retailer must also register as a PST vendor to sell tobacco products. Tobacco products include cigarettes, loose (fine cut) tobacco, tobacco sticks, cigars, pipe tobacco, chewing tobacco, snuff, raw leaf tobacco and products that contain tobacco in any form.
Effective September 1, 2007 a separate TRA Certificate is required for each location where tobacco is sold at retail in British Columbia.
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