ארכיון.pdf

Effective April 1, 2021, soda beverages are no longer exempt from Provincial Sales Tax (PST) in British Columbia, and a 7% PST will apply to all retail sales. Soda beverages include carbonated or effervescent drinks with added sweeteners, such as soft drinks, sparkling fruit juices, and energy drinks. Sellers must register to collect and remit PST, update point of sale systems, and charge PST on all beverages dispensed by vending machines or soda fountains, even if not a soda beverage. PST is calculated based on the purchase price of the soda beverage, or a deemed price if the beverage is sold with food or other goods. Certain beverages are exempt, including dealcoholized beer, plain bottled water, and still fruit juices. Refundable deposits on soda beverage containers are not subject to PST. Sellers can register to collect PST and find further information online or by contacting the Ministry of Finance.