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• Fence - including at well head location
• Fittings - includes those used in the transportation and distribution system, for example, on gathering lines
• Flame detectors - when used on gathering lines or other transportation lines (see our Non-Taxable List - Oil and Gas Industry)
• Flange spreaders
• Forklifts - unless they qualify for the production machinery and equipment exemption for manufacturers
• Fluids - fracturing, stimulating, well servicing
• Foamers - used downhole to enhance production
• Fracturing chemicals
• Fuel gas lines - for oil and gas production machinery
• Fuel storage tanks - see Tanks (see our Non-Taxable List - Truck-Mounted Service Rigs and Non-Taxable List - Drilling Rigs)
• Furnishings

• Gas - welding, acetylene, argon - when used as an inert welding gas or in repair jobs; calibration gas for H2S monitors and H2S analyzers
• Gas lift lines - when located at a storage wellsite, if located at a production wellsite to encourage the flow or transport of gas from the reservoir to the surface these would be exempt (see our Non-Taxable List - Oil and Gas Industry)
• Gensets/generators - portable, mobile or standby, including those used at a remote camp; on pipelines; electric gensets or generators; also see Electric generators and alternators on this list (see our Non-Taxable List - Oil and Gas Industry for specific exemptions for generators/gensets)
• Graders
• Gravel - for well pads, processing plant on-site roads
• Grease
• Gunny sacks

• Hammer wrenches
• Heaters, line - used on pipelines, but not line heaters located at the well head for preheating gas which are exempt (see our Non-Taxable List - Oil and Gas Industry)
• Heating fuel - used or consumed in the drilling and well-servicing process
• Hydrogen sulfide - used for gas scrubbing

• Inhibitors - corrosion added to upstream installations for preventative maintenance

• KCL fluid - additive to drilling mud to control pressure

• Lab testing equipment - unless it is used at a manufacturing site where the testing is one step in or occurs immediately after the processing/manufacturing is completed
• Labels - for vials used in well testing
• Laptop computers (see entry under Computers)
• Light towers or light plants
• Lighting - (see our Non-Taxable List - Truck-Mounted Service Rigs)
• Lignite - drilling mud or fluid
• Line heaters - used on pipelines, but not line heaters located at the well head for preheating gas which are exempt (see our Non-Taxable List - Oil and Gas Industry)
• Liners used on the ground
• Lines - salt water disposal lines from tank batteries to disposal wells (see our Non-Taxable List - Oil and Gas Industry); connecting lines between tank battery and well head; gas lift lines located at a storage wellsite (see our Non-Taxable List - Oil and Gas Industry); fuel gas lines for oil and gas production machinery; well flow lines transporting raw product from a well to a satellite, battery, line pipe, or processing plant
• Liquid viscosifiers
• Loaders - includes loaders used to move drill pipe to and from the drilling rig
• Lubricants

• MDS radio antenna
• Maintenance tools - includes cheater bars
• Manufactured proppant
• Mat - absorbant, rig matting used on access roads to prevent shrinkage, mats used on the ground (see our Non-Taxable List – Drilling Rigs – Oil and Gas Industry re drilling rig support mat)
• Methanol - injected into the ground to maintain underground pressure
• Mobile radios
• Mobile waste water treatment units
• Motor vehicles - used to transport equipment or on which equipment is mounted except truck-mounted service rigs (see Vehicles)
• Mud - drilling

• Nitrogen - used to stimulate production

• Office equipment and supplies
• Oil - heating includes oil used to heat a drilling rig, engine
• Oxygen

• Packers - used to plug abandoned well holes
• Pads, cement - for supporting or securing exempt equipment but not those that are a part of a drilling rig or derrick
• Paint supplies
• Paraffin solvents - used to dissolve and disperse paraffin deposits that build up in well casings, well head equipment and pipelines
• Pick-up trucks
• Pilings - for supporting or securing exempt equipment
• Pipe - includes pipe used in the transportation and distribution system, for example, gathering lines (see our Non-Taxable List - Oil and Gas Industry)
• Pipe dope
• Pipeline when sold for removal or relocation; if installed, it is an improvement to realty and is not taxed under the Act when sold
• Portable buildings - if manufactured out-of-province and the building is not tax paid when it comes into British Columbia (see our Non-Taxable List - Oil and Gas Industry)
• Portable toilets - including rentals if the agreement is for rental only (see our Non-Taxable List - Oil and Gas Industryfor rental with services)
• Potable water storage tanks (drinking water storage tanks), (see Tanks for information re possible portable building exemption)
• Power washers
• Propane - used for heating unless it is purchased for use in a residential dwelling; bunkhouse and camp building at commercial or construction projects do not qualify as a residential dwelling
• Proppant, manufactured
• Pumps - includes when used in the transportation and distribution system, for example, gathering lines (see our Non-Taxable List - Oil and Gas Industry); vacuum and wash pump used to clean up around rig and wash equipment

• Radio - phone, mobile, VHF, two-way
• Radio antenna - MDS
• Reactive welding gases - when used in a repair service
• Regulators - includes when used in the transportation and distribution system, for example, gathering lines

• Salt water disposal lines - from tank batteries to disposal wells (see our Non-Taxable List - Oil and Gas Industry)
• Sample bags
• Sand - includes sand used to stimulate well production
• Satellite communications equipment
• Sawdust - includes use on ice/snow access roads
• Scaffolding, walkways, catwalks and similar items unless they are an integral part of exempt machinery and are included as part of that machinery when it is purchased or leased (see our Non-Taxable List - Oil and Gas Industry; see our Non-Taxable List - Truck-Mounted Service Rigs and Non-Taxable List - Drilling Rigs re: catwalks)
• Scrapers
• Seismic explosives
• Sidebooms
• Shipping boxes - used in well testing
• Silica gel - dehydration chemical
• Skid-mounted trailer - used as a geologist's lab at well site
• Skidders
• Snowmobiles
• Soda ash
• Soda, caustic - drilling fluid or mud
• Software - computer, except for software on computers that monitor the operation of exempt production machinery and equipment if it is essential for the computer's functioning, or is a program specifically designed for monitoring or operating the exempt production machinery and equipment (see our Non-Taxable List - Oil and Gas Industry re custom software)
• Stimulation acids - chemicals used downhole or injected in oil/gas formations
• Stimulating fluids
• Straw bales - used for pipeline erosion control
• Storage tanks - (see Tanks)
• Supplies - cleaning, painting, administrative, drafting
• Support buildings - includes office or dwelling space; portable buildings manufactured out of province and that are not tax paid when it comes into British Columbia (see our Non-Taxable List - Oil and Gas Industry)
• Surfactants - includes those used in drilling

• Tank battery
• Tanks - stand alone including those used for fuel or frac fluids; bulk storage tanks, stand alone tanks not integrated into truck-mounted service rig, fuel, water tanks not integrated into service rig; fuel storage; general purpose storage (see our Non-Taxable List - Oil and Gas Industry as how much a tank is integrated in part determines if it is eligible for exemption); tank battery; water storage tank (potable water) if it qualifies as a portable building, the tank is taxable if it is manufactured outside of British Columbia and no PST was paid by the manufacturer or dealer on their cost; the purchaser pays PST on the full purchase price including transportation (see our Non-Taxable List - Oil and Gas Industry)
• Telecommunication services - includes faxes, e-mail, cell phone, telephone (except residential), radio phone, long distance charges, data transmission
• Telephone - includes cell phones, radio
• Toilets - portable, includes rentals without any services included (see our Non-Taxable List - Oil and Gas Industry for portable toilet rental with services)
• Tools - maintenance, for example, wrenches, hammers, welders' tools (see our Non-Taxable List - Oil and Gas Industry)
• Topsoil - including topsoil used to restore the land back to its natural state
• Towers - light
• Trailers - used to transport equipment; used as living quarters for staff, food preparation/diners, offices or other non-production activities; skid-mounted used to transport exempted equipment such as a trailer-mounted vacuum
• Trucks - includes cementing, fracturing, laydown, pick-up, tong, tandem water, transport, vacuum, line trucks designed and used specifically for seismic prospecting (see our Non-Taxable List - Truck-Mounted Service Rigs for non-taxable items in relation to service rigs)
• Two-way radios

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