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12 / 13

B.

C.

D.

12

EXEMPT

TAXABLE

Y

Y

Yard goods and notions

Z

Z

Zippers

OTHER EXEMPT SALES

Grocery and drug stores are not required to collect the tax on the following sales:

  • Goods sold to other vendors for resale (the purchaser’s Provincial Sales Tax vendor’s licence number must be recorded on the sales invoice).

  • Goods that are shipped out of province by the vendor (evidence of shipment must be retained).

  • Goods sold to federal government departments or agencies (goods sold to federal Crown corporations, provincial government ministries or agencies or to provincial Crown corporations are subject to tax).

STATUS INDIANS AND INDIAN BANDS

Sales to Status Indians or Indian bands are not subject to tax providing the goods are delivered to the reserve by the retailer and the Certificate of Indian Status identification card number or band number is recorded on the invoice. The complete 10-digit card number must be recorded on the sales invoice. If the federal identification card number is only 3 to 5 digits, record the number and the name of the band on the sales invoice. Proof of delivery to a reserve must be retained.

SALES OF USED BUSINESS ASSETS

Businesses are required to collect tax on the sale of used assets, such as vehicles and equipment. When used assets are being sold pursuant to the closure of a business, the purchaser is required to self-assess and report the tax.

Note: For information on the exemption of tax on “eligible used light vehicles,” please refer to Information Bulletin PST-58.

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