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  • Bulletin Pst 302 Delivery Charges. Pst And Delivery Charges And Other Transportation Charges

Get Bulletin Pst 302 Delivery Charges. Pst And Delivery Charges And Other Transportation Charges

Page 1. Bulletin PST 302. Issued: April 2013. Revised: December 2016. Ministry of Finance, PO Box 9442 Stn Prov Govt, Victoria BC V8W 9V4. Provincial .

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PST does not apply to either the purchase price or the delivery charges if the goods are to be shipped or delivered by the seller to a location outside BC, provided that no use whatsoever is to be made by the purchaser of the goods while the goods are in BC (other than storage by the seller).

Freight or delivery charges that form part of a rental or lease agreement of taxable commodities are subject to tax regardless of whether the goods were shipped from a supply point inside or outside Saskatchewan. These charges are subject to PST whether provided by the rental or leasing company or a third party.

PST at a rate of 7% applies to the purchase of a telecommunication service, unless a specific exemption applies. PST applies to the total purchase price, which includes sign-up, access, airtime, usage, service and other charges related to the use of, or the right to use, the service.

Generally, the rate of PST is 7% on the purchase or lease price of goods and services, with some exceptions.

Massachusetts sales tax generally does not apply to charges for shipping, handling, delivery, freight, and postage, provided: They are separately stated on the invoice from the sale of goods. Delivery occurs after the purchase takes place. The charge is reasonably assessed.

PST is a retail sales tax that's payable when a taxable good, software or service is acquired for personal or business use, unless a specific exemption applies. The general PST rate is 7% (see PST rates below). Note: PST is different from the federal goods and services tax (GST).

You must pay PST if you purchase or lease taxable goods outside B.C. and bring or send them into B.C. or receive them in B.C. You must pay PST on the total amount you pay to bring the goods into B.C., including charges for transportation, customs, excise and any other costs, except the goods and services tax (GST).

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232