About Provincial Sales Tax – Visiting British Columbia

When visiting British Columbia, you are likely to buy or lease goods, pay for services, or stay in hotels or other accommodation. For information on how Provincial Sales Tax may apply, please see our pamphlet, BC Sales Tax: What Visitors Should Know.

In addition to provincial Hotel Room Tax, some municipalities and regional districts collect an additional one or two percent tax to support local tourism initiatives. For a list of communities that collect the additional tax, please see Municipal and Regional District Tax (Bulletin HRT 007).

Tourists are required to pay tax on purchases made in British Columbia. However, there are some circumstances under which non-residents may be eligible for a point-of-sale exemption or a refund of the tax paid. Please see Purchases by
Non-Residents of British Columbia (Bulletin SST 030).

Also, please read our bulletins on the following topics for more information on specific exemptions for non-residents:

	Aircraft
	Boats
	Vehicles
	Legal Services

Please note, other than the exemptions outlined in the above bulletins, Provincial Sales Tax is not refundable.

If you need more information about B.C. sales taxes for particular situations or industries, please see our Bulletins and Publications pages for a complete list.