Tax

BC PST registration

Food, candy included, is exempt from PST. Sweetened carbonated drinks — kombucha included — are taxed at 7%, and liquor at 10%. Sell only exempt food and you don’t register; sell soda beverages and you do, unless you are a small seller with $10,000 or less in sales and no shop.

A change is coming

  • PST on toll-free lines, basic cable and clothing services — takes effect 1 October 2026. What changes
Who issues it
BC Ministry of Finance

Who needs it

Restaurants & cafésOnly if you sell soda, kombucha or alcoholKombucha, juice & coffee makersKombucha and other sweetened fizzy drinksBreweries, wineries, cideries & distilleriesMaking beer, wine, cider, mead or spirits.Grocers & specialty food shopsIf you sell soda beverages or other taxable goods

The rules behind this page

Last checked 26 September 2026. We check this guide regularly against Island Health, provincial and municipal sources, but regulations and laws change often and we can’t guarantee it is complete or current. Confirm with Island Health and your municipality before you apply, build or sell.

Noticed an error? Tell us

Tell us what’s wrong and where you saw it. We read every message and correct the guide.