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Provincial Sales Tax (PST) Bulletin

Provincial Sales Tax (PST) Bulletin Bulletin PST 101 Issued: March 2013. Revised: April 2019. Farmers Provincial Sales Tax Act Latest Revision: The revision bar ( ) identifies changes to the previous version of this Bulletin dated December 2018. For a summary of the changes, see Latest Revision at the end of this document. This Bulletin explains how PST applies to farmers. Table of Contents Qualifying Farmers .. 1. Exempt Farm Equipment and Other Goods .. 2. Claiming Exemptions .. 3. Refunds for Qualifying Farmers .. 4. Taxable Items .. 4. Heat, Natural Gas and Fuel 5. Motor Fuel and Propane .. 6. Change in Use .. 6. Other Exemptions .. 7. Appendix 1 Specifically Listed Exempt Farm Equipment and Other Goods .. 9. Appendix 2 Examples of Taxable Items.

Ministry of Finance, PO Box 9442 Stn Prov Govt, Victoria BC V8W 9V4 . Provincial Sales Tax (PST) Bulletin . Farmers. Provincial Sales Tax Act. Latest Revision: The revision bar ( ) identifies changes to the previous version of this bulletin dated December 2018. For a summary of the changes, see Latest Revision at the end of this document.

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