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<!DOCTYPE html><html lang="en"><head><meta name="viewport" content="width=device-width"/><meta charSet="utf-8"/><title>Sales taxes - Province of British Columbia</title><meta name="title" content="Sales taxes"/><meta name="navigaton_title" content="Sales taxes"/><meta name="DCTERMS.publisher" content="Province of British Columbia"/><meta name="DCTERMS.created" content="2012-09-13"/><meta name="DCTERMS.modified" content="2024-11-15"/><meta name="DCTERMS:interactiveResource" content="BC Gov Theme"/><meta name="keywords" content="Sales, taxes, tax, PST, motor fuel, carbon, tobacco, cigars, vehicles, boats, aircraft"/><meta name="description" content="Provincial Sales Tax, Motor Fuel Tax, Carbon Tax And Tobacco Tax must be paid when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C."/><meta name="DCTERMS.subject" content="Taxes"/><meta name="MBCTERMS.subjectCategory" content="Economics and Industry"/><meta name="DCTERMS.language" content="eng"/><meta name="DCTERMS.audience" content="Business Owners"/><meta name="DCTERMS.creator" content="Ministry of Finance"/><meta name="DCSext.creator" content="Ministry of Finance"/><meta name="security_classification" content="Low"/><meta name="security_label" content="Public "/><meta name="DCTERMS.creator" content="Revenue Division"/><meta name="DCSext.creator" content="Revenue Division"/><meta name="DCTERMS.audience" content="General Public"/><meta name="level1" content="Taxes and tax credits"/><meta name="DCSext.level1" content="Taxes and tax credits"/><meta name="level1_id" content="32D3378678624AF8A905FEE82427C82F"/><meta name="level2" content="Sales taxes"/><meta name="DCSext.level2" content="Sales taxes"/><meta name="level2_id" content="9D6D7CFC5DA841EDAF43079FF1845A8D"/><meta name="current_page" content="Sales taxes"/><meta name="DCSext.current_page" content="Sales taxes"/><meta name="current_page_id" content="9D6D7CFC5DA841EDAF43079FF1845A8D"/><meta 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B.C. Businesses may also be required to be registered to collect some or all of these taxes.</span></p> <hr /> <p>B.C.’s <a href="/gov/content/taxes/tim" target="_self">tax interpretation manual (TIM)</a> is available online. The TIM describes how the Ministry of Finance interprets the provisions of the consumption taxation statutes in B.C.</p></div><div class="horizontal-line"></div><div class="sc-73908416-0 gGRoqc tiles-container" id="cmf-ui-explore-within"><div class="sc-cf7b4f6b-0 kQUuTk heading-container styled-h2"><h2>Services and information topics</h2></div><div class="grid "><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/sales-taxes/pst">Provincial sales tax</a></h3><div><p>Find essential information for businesses, real property contractors and purchasers about the B.C. PST, including registration, payments, refunds, audits and appeals.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/sales-taxes/motor-fuel-carbon-tax">Motor fuel tax and carbon tax</a></h3><div><p>Motor fuel tax and carbon tax apply when you purchase or use fuel such as gasoline, diesel and propane, unless a specific exemption applies.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/sales-taxes/tobacco-tax">Tobacco tax</a></h3><div><p>Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.</p></div></div><div class="exploreWithin__item"><h3><a href="/gov/content/taxes/sales-taxes/tobacco-fuel-simplification-project">Tobacco and Fuel Tax Exemption Simplification Project</a></h3><div><p>The B.C. Ministry of Finance has developed the Tobacco and Fuel Tax Exemption Simplification (TAFT) system, a modern electronic system that replaces the current paper-based process for tax-exempt sales of tobacco and fuel made on First Nations land in B.C.</p></div></div></div></div></div><div class="themeContent__secondary"><div id="cmf-ui-supplementary-content" class="sc-482527c5-0 hgXFlr"><div dir="ltr"><div class="sc-80777ebf-0 Eevlp"><div class="headings">eTaxBC online services</div><div class="promoBox__Container"><div class="promoBox__textContainer "><div class="promoBox__textContent"><div class="promoBox__text"><p>You can manage your account, file returns and make payments online using eTaxBC.</p> <p><a href="https://www.etax.gov.bc.ca/btp/eservices" target="_blank">Log on</a></p> <p>Need to submit a document? Learn how to <a href="/gov/content/taxes/etaxbc/help-guide/other-tasks#submitting-documents" target="_self">submit documents</a> in eTaxBC. </p></div></div></div></div></div></div><div dir="ltr"><div class="sc-80777ebf-0 Eevlp"><div class="headings">Stay up to date</div><div class="promoBox__Container"><div class="promoBox__textContainer "><div class="promoBox__textContent"><div class="promoBox__text"><p><a href="/gov/content/taxes/tax-updates/email-subscription-form" target="_self">Subscribe</a> to receive email notifications when we update our website.</p></div></div></div></div></div></div><div dir="ltr"><div class="sc-80777ebf-0 Eevlp"><div class="headings">Report suspected tax non-compliance</div><div class="promoBox__Container"><div class="promoBox__textContainer "><div class="promoBox__textContent"><div class="promoBox__text"><p style="text-align:start">If you know or suspect a person or business isn’t complying with B.C. tax laws, you can anonymously report them using the online tip form.</p> <p><a href="/gov/content/taxes/report-tax-tip" target="_self">Submit an online tip</a></p> <p style="text-align:start"><span>You can also submit a tip over the phone 24 hours a day, 7 days a week at <a href="tel: 1-877-977-0858" target="_self">1-877-977-0858</a>. </span></p></div></div></div></div></div></div><div dir="ltr"><div class="sc-6c581841-0 cbzGTC"><div class="contactInformation"><h2>Contact information</h2><div class="contactInformation__description" itemProp="description"><p class="bc_paragraph">Our hours of operation are Monday to Friday, 8:30 am to 4:30 pm.</p></div><div class="contactInformation__items"><div class="contactInformation__item"><svg width="32" height="32" viewBox="0 0 32 32" fill="none" xmlns="http://www.w3.org/2000/svg"><circle cx="16" cy="16" r="16" fill="#38598A"></circle><path d="M23.5437 19.3062L20.0436 17.8061C19.8941 17.7424 19.728 17.729 19.5701 17.7679C19.4123 17.8068 19.2714 17.8959 19.1686 18.0218L17.6186 19.9155C15.186 18.7686 13.2283 16.8109 12.0813 14.3783L13.9751 12.8282C14.1013 12.7256 14.1905 12.5847 14.2295 12.4268C14.2684 12.269 14.2548 12.1027 14.1907 11.9532L12.6907 8.45316C12.6204 8.29204 12.4961 8.16048 12.3392 8.08119C12.1824 8.00189 12.0027 7.97982 11.8313 8.01878L8.58126 8.76879C8.416 8.80696 8.26855 8.90001 8.16298 9.03276C8.05742 9.16551 7.99996 9.33013 8 9.49974C8 17.5155 14.497 24 22.5003 24C22.6699 24.0001 22.8346 23.9427 22.9674 23.8371C23.1002 23.7315 23.1933 23.584 23.2315 23.4187L23.9815 20.1687C24.0202 19.9964 23.9977 19.8161 23.9178 19.6587C23.8379 19.5012 23.7056 19.3766 23.5437 19.3062Z" fill="white"></path></svg><div class="label">(Within Canada and the U.S.A.) 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Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, M茅tis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.</p></div></div></div><footer><div class="container"><div class="contact"><img class="logo" src="/images/BCID_H_rgb_pos.png" alt="Government of B.C."/><p>We can help in over 220 languages and through other accessible options.聽<a class="footer-link-grey" href="/gov/content/home/get-help-with-government-services">Call, email or text us</a>, or聽<a class="footer-link-grey" href="/gov/content/home/services-a-z">find a service centre</a></p></div><div class="more-info"><h2>More info</h2><ul><li><a href="/gov/content/home" class="footer-link" target="_self">Home</a></li><li><a href="/gov/content/about-gov-bc-ca" class="footer-link" target="_self">About gov.bc.ca</a></li><li><a href="/gov/content/home/disclaimer" class="footer-link" target="_self">Disclaimer</a></li><li><a href="/gov/content/home/privacy" class="footer-link" target="_self">Privacy</a></li><li><a href="/gov/content/home/accessible-government" class="footer-link" target="_self">Accessibility</a></li><li><a href="/gov/content/home/copyright" class="footer-link" target="_self">Copyright</a></li><li><a href="/gov/content/home/get-help-with-government-services" class="footer-link" target="_self">Contact us</a></li></ul></div></div><div class="bottom"><div class="copyright">漏 2024 Government of British Columbia</div></div></footer></div></div><script id="__NEXT_DATA__" type="application/json">{"props":{"pageProps":{"errorCode":false,"data":{"correlationId":"52d786e3-0906-486a-8b89-76d9fe38ba1b","requestId":"5444d829-25b2-4f3b-899e-74ff90e2099e","request":"/cmf-ms-orchestrator/orchestrator/cached/page/url","apiVersion":"1.1","params":{"url":"https://www2.gov.bc.ca/gov/content/taxes/sales-taxes"},"statusCode":200,"results":[{"id":"379e19bf1b984d33ae5cae3d79a2636a","sourceId":"9D6D7CFC5DA841EDAF43079FF1845A8D","site":{"id":"SITE_GOV","key":"gov","url":"https://www2.gov.bc.ca"},"type":"PAGE","subtype":"THEME","url":"/gov/content/taxes/sales-taxes","languageCode":"en","savedDate":1731675896537,"savedBy":"IDIR\\CMATEI","publishedDate":1731675898147,"publishedBy":"IDIR\\CMATEI","components":[{"id":"5aca92906dae42e0a173549a9a1f465d","name":"Sales taxes","orderWeight":0,"type":"PAGE","fields":[{"name":"Hide Page From Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Navigation","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Disallow Search Indexing","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Hide Page from IA","orderWeight":0,"value":"false","type":"BOOLEAN","role":"CONFIGURATION","attrs":{}},{"name":"Configured Environment","orderWeight":4,"value":"RT","type":"STRING","role":"CONFIGURATION","attrs":{}},{"name":"land.acknowledgement.text","orderWeight":5,"value":"The B.C. 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