BC PST applies to a defined list of goods and services, not everything sold in the province. This page is a scannable checklist — for the rate itself, see BC PST rate 2026; for the full narrative explanation, see BC PST explained.
Taxable at the standard 7% rate
- Most tangible personal property — furniture, electronics, appliances, tools, equipment, building materials
- Vehicles (some categories at rates above 7%)
- Software, including software used on devices located in BC
- Telecommunication services and certain digital services
- Short-term accommodation (plus municipal/regional add-ons in some areas)
- Legal services
- Related services to taxable goods — repairs, maintenance, installation of taxable items
- Accounting services, including bookkeeping and assurance — from October 1, 2026
- Non-residential real estate services — trading, rental property management, strata management — from October 1, 2026
Taxable at a different rate
| Category | Rate | Effective date |
|---|---|---|
| Standard goods and listed services | 7% | Ongoing |
| Architecture, engineering, geoscience services | 7% on 30% of fee (2.1% effective) | From Oct 1, 2026 |
| Certain vehicle categories | Above 7% | Ongoing |
Generally exempt from PST
- Most food for human consumption and basic groceries
- Books, newspapers, and magazines
- Children's clothing and footwear
- Bicycles
- Goods purchased for resale — with a valid resale certificate or PST number on file
- Certain production machinery and equipment used in manufacturing
- Most professional and personal services not on the taxable list above
GST can still apply to an item that is exempt from PST — the two taxes are assessed independently, so exempt-from-PST is not the same as tax-free. Use the sales tax calculator to check GST and PST on a specific item.
The one date that changes this list
Everything above reflects the October 1, 2026 expansion. Before that date, accounting and non-residential real estate services were not taxable; after it, they are. If your business sells or buys any service on the taxable list, confirm the effective date applies before you invoice — see how to register for BC PST if you are newly in scope.
How RN Canada helps
RN Canada is an accounting and advisory firm with a Vancouver, British Columbia office (head office in Edmonton, Alberta) that helps businesses classify specific products and services correctly under BC PST, including the October 2026 professional-services expansion. Our founder, Ozgur Duymaz, holds the CPA (Canada), ACCA (UK), and CMA (US) designations. See our tax return preparation service, or check a transaction with our sales tax calculator. For BC-specific questions, browse our BC tax FAQ.
Frequently asked questions
Most tangible personal property sold or leased in BC is taxable — physical goods such as furniture, electronics, vehicles, equipment, and building materials — unless a specific exemption applies, such as basic groceries or children's clothing.
Only a specific list of services is taxable: software, telecommunication and certain digital services, short-term accommodation, legal services, related services to taxable goods (like repairs), and, from October 1, 2026, accounting/bookkeeping and non-residential real estate services. Most other professional and personal services remain outside PST.
No. Basic groceries and most food for human consumption are exempt from PST. Prepared food sold by a restaurant is a different category and can be taxable depending on what is sold.
No, provided the buyer holds a valid resale certificate or PST number and gives it to the seller at the time of purchase. Without that documentation, the sale can be treated as taxable.
Effective October 1, 2026, accounting services (including bookkeeping and assurance) and non-residential real estate services (trading, rental property management, strata management) became taxable at 7%. Architectural, engineering, and geoscience services are taxed on 30% of the fee, an effective 2.1%.