British Columbia Issues Bulletin on Wholesalers

British Columbia has issued Bulletin PST 104, “Wholesalers”, to explain how PST applies to wholesalers. The bulletin provides information on registration requirements, voluntary registration, common exemptions and taxable purchases, and record keeping requirements.

Some of the common exemptions discussed in the bulletin include goods purchased for resale or lease, containers and packaging materials, goods shipped outside of the province, and the production machinery and equipment exemption.