Exempt Goods and Services

• food for human consumption
• water and non-alcoholic beverages
• children's clothing and footwear
• clothing patterns and materials
• used clothing or footwear sold for less than $100
• services to certain goods for household use such as refrigerators, stoves, ovens, microwaves, clothes washers and dryers, dishwashers, vacuums and sewing machines
• cleaning services such as laundry and dry cleaning, carpet and upholstery cleaning, janitorial services and car washes and waxes
• real property and any buildings and structures attached to it

• vitamins, dietary supplements and patent medicines
• drugs and medicines prescribed by a practitioner, as defined under the Pharmacy Operations and Drug Scheduling Act
• artificial limbs or orthopaedic items
• equipment designed solely for the use of persons with a permanent disability or handicap
• hearing aids and dentures, prescription dental or optical devices
• specialized devices for transporting persons with disabilities
• diabetic and ostomy supplies
• residential smoke or fire alarm devices sold for less than $250
• work-related safety equipment and protective clothing, designed to be worn by, or attached to, a worker, as required by provincial work safety legislation

certain publications and school supplies, including:

• books that contain no advertising and are published solely for educational, technical, cultural or literary purposes
• magazines, periodicals, newspapers, employee newsletters, employee magazines and student yearbooks

agriculture and fisheries

• agricultural feeds and seeds (does not include pet foods)
• fertilizers for agricultural use

fuel, energy and conservation

• fuel taxed or exempted under the Motor Fuel Tax Act
• residential use of electricity, natural gas, coal and fuel oil
• biodiesel fuel, including the biodiesel portion of any blend of biodiesel fuel and fuel oil, when used for residential or commercial use
• items used for the conservation of energy (see our Energy Conservation Exemptions page for more information)
  

transportation

• bicycles and adult-sized tricycles (qualifying non-motorized and electric power-assisted) and services performed on these cycles
• automobile towing and emergency roadside services
• turbine-powered aircraft and parts
• self-propelled vessels of more than 500 tons gross
• trailers for multijurisdictional vehicles for interjurisdictional commercial purposes, or parts for these vehicles or trailers

industry and commerce

• prototypes and goods used to manufacture prototypes
• goods used in extracting minerals from ore
• explosives used in mining
• boomsticks and gear used in logging booms
• services to software and non-executable software source code

 Common Exemptions and Exempt Purchasers

• goods purchased for resale, or to be incorporated into goods for resale
• goods purchased or leased solely for lease to other persons
• goods shipped or delivered out of province by the seller
• goods received as a promotional distribution
• production machinery and equipment for the use of qualifying persons such as manufacturers, loggers, and oil and gas producers and processors
• goods purchased by bona fide farmers used solely for farm purposes
• goods purchased by bona fide aquaculturists used solely for aquacultural purposes
• goods purchased by bona fide commercial fishers for use in commercial fishery
• adult-size clothing and footwear purchased for children under 15 years old
• goods purchased or leased by a commercial airline for consumption
  or use by its passengers, or for serving passengers, during
  inter-provincial or international flights

Sales and Leases to Status Indians and Indian Bands

Under the Indian Act (Canada), Status Indians and Indian Bands are exempt from PST where the sale takes place on reserve land, or title to the goods takes place only once the goods have been delivered to a reserve location. Leases to Status Indians are exempt where the individual is resident on a reserve.

The item purchased or leased must be for the personal use of the individual or for the use of the band.

Only individuals who qualify as an Indian under the Indian Act (Canada) and hold a "Certificate of Indian Status" card issued by the federal government are eligible for the exemption. This does not include Métis, Inuit, or Indians from the United States.

Please see Bulletins SST 046, Exemption for Indians and Indian Bands, and SST 034, Procedures for Making Exempt Sales or Leases to Indians and Indian Bands for more information.

Sales to Members of the Diplomatic and Consular Corps

The following individuals are eligible for exemption from PST at the point of sale:

• career consular officers of a post situated in British Columbia
• visiting diplomatic agents of a mission situated in Canada
• the spouses of such consular officers and diplomatic agents
• other foreign officials granted diplomatic immunity by Foreign Affairs Canada

Members of the diplomatic and consular corps who are eligible for exemption have been issued identity cards by Foreign Affairs Canada. The person requesting exemption must present this card for inspection at the time of sale. Exemption may be granted only if the Province of British Columbia is among the provinces identified on the back of the card.

Persons may not obtain exemption by presenting an identity card issued to their spouse. Cards must be issued to them personally for the exemption.

Please see Bulletins GEN 006, Exemption for Members of the Diplomatic and Consular Corps: Instructions to Vendors and Operators and GEN 007, Exemption for Members of the Diplomatic and Consular Corps for more information.