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The B.C. provincial sales tax (PST) is a retail sales tax that applies when taxable goods or services are purchased, acquired or brought into B.C. for use in B.C., unless a specific exemption applies.
If you have paid PST in error or have overpaid PST you may be eligible for a refund of the tax. You may claim a refund by requesting a refund from your supplier or by applying to the Ministry of Finance. Note that refund applications may be subject to future audit verification.
Refund Locations: Both US Citizens and non-US citizens can claim tax refunds at all major international airport terminals, they would have a Tax refund desk. Check the airport for the details on the terminal. Also, if you are a non-US citizen, then you can even claim tax refunds at certain mall locations in the state.
You must pay sales tax, such as provincial sales tax, motor fuel tax, carbon tax and tobacco tax when you purchase or lease goods and services in B.C. and in some cases on goods brought into B.C. Businesses may also be required to be registered to collect some or all of these taxes.
The PST imposed by British Columbia, Manitoba, and Saskatchewan is not a recoverable tax. PST is a consumption tax, designed to be paid by the end-user of the product or service. Some exemptions may be applicable, such as the sale for resale exemption.
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Effective April 21, 2021: electric bicycles and tricycles, as well as conversion kits used to electrify conventional bicycles and tricycles, and parts and services for electric bicycles and tricycles, are exempt from PST. See Bulletin PST 204, Bicycles and Tricycles.
To close your PST account, submit a closure request: Online using eTaxBC, or. By submitting a Request to Close Provincial Sales Tax Account (FIN 357) (PDF)
Generally, you may submit one refund claim per calendar year. To apply for a refund, complete an Application for Refund of Provincial Sales Tax (PST) Paid on Charity-Funded Purchases of Medical Equipment (FIN 355/MEC) and provide the supporting documentation listed in the instructions to the form.

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