A new sales tax notice (2013-011) has been issued by B.C. Finance outlining the application of the reinstated
provincial sales tax (PST) to sales of off-road vehicles (ORVs), including snowmobiles, all-terrain vehicles,
and dirt bikes. That notice outlines the following rules with respect to the purchase and sale of ORVs,
whether in the province or outside B.C.
• Where a taxpayer acquires an ORV from a seller or lessor who is registered to collect PST, the seller or lessor will collect the PST payable on the ORV unless a specific exemption applies.
• Where a taxpayer purchases an ORV at a private sale in BC, he or she is required to pay the PST, unless a specific exemption applies.
• A taxpayer who acquires an ORV outside of BC and then brings or otherwise arranges for the delivery of the ORV in the province is required to pay PST unless a specific exemption applies.
• A taxpayer who has already purchased or brought an ORV into BC and has not yet paid PST is required to self-assess the PST payable.
The Notice, which is available on the B.C. Finance website at http://www.sbr.gov.bc.ca/documents_library/notices/notice_2013-011.pdf, notes that PST is levied regardless of whether or not the ORV is required to be registered.