The province has recently revised several bulletins to clarify how provincial sales tax (PST) applies to various types of goods and services. Bulletins SST 053, “Photographers and Photofinishers”, SST 057, “Building and Home Improvement Stores”, and SST 089, “Fabric and Craft Stores”, have been revised to explain how PST applies to materials and equipment provided with a class, seminar, workshop or educational course. Bulletin SST 018, “Taxable Services” has been revised to clarify the examples of services that are not taxable.
BC SST 018
BC SST 053
BC SST 057
BC SST 089