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.

Who issues it
BC Ministry of Finance

Do you need it?

You need it if

  • You sell sweetened carbonated drinks (kombucha included) or alcohol in BC.

You don’t need it if

  • You sell only food — food, candy included, is PST-exempt.
  • You are a small seller with $10,000 or less in sales and no shop.
Where this comes from

Sources

How to get it

  1. 1

    Register on eTaxBC

    Have your federal business number (eTaxBC creates one if you don’t have it) and your total yearly sales, or an estimate if you’re new.

  2. 2

    Wait for your PST number

    Processing can take up to 21 business days; a letter gives your PST number and reporting periods.

Where this comes from

Sources

Once you have it

  • File a PST return for every reporting period.
Where this comes from

Sources

Which businesses need 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 5 November 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.

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