How PST Works for Items for Sale in BC

This article explains how PST is applied to Items for Sale that are sold on fundraisers in British Columbia.

If your organization is based in British Columbia, you may notice Provincial Sales Tax (PST) being applied to items for sale on Trellis. This is due to provincial tax legislation that requires online marketplace facilitators (like Trellis) to collect and remit PST on behalf of BC-based sellers.

This article explains when PST applies, how it’s calculated, and what you need to do as an organization selling items on Trellis.

When PST Applies

BC law requires Trellis to charge PST on taxable items sold in British Columbia. This includes items such as:

• Merchandise (e.g., t-shirts, mugs)

• Liquor (e.g., wine, drink tickets)

• Services (e.g., legal services or accommodations)

PST generally does not apply to:

• Donations

• Event tickets or registration

• Contest entries

• Sponsorships

If your organization’s address (in the Org Profile) is in BC, your fundraiser will be considered based in BC, and PST will apply. You can update this in your Fundraiser Settings if you're a national organization running a fundraiser outside of BC.

How PST is Calculated

Trellis automatically calculates PST for you based on the fair market value (FMV) of the taxable portion of an item. This taxable portion may be part of the item’s price (e.g., just the value of merchandise or liquor), or it may be the full sales price, depending on what the item includes.

The system is designed to be flexible, supporting simple items as well as complex packages with both taxable and non-taxable components.

Here are the applicable PST rates:

When creating an item, you’ll be asked to provide:

• The fair market value of each taxable component

• Whether the item includes liquor

• The FMV of the liquor portion, if applicable

PST Reporting and Remittance

Trellis collects and remits PST directly to the BC government for all applicable transactions on your behalf.

You can view the amount of PST collected in your All Transactions Export, which includes:

• Sales Breakdown

• Summary

• Checkout Overview

Even though Trellis handles PST collection and remittance, you are still responsible for reporting this activity in your annual BC tax filings, as applicable to your organization.

Frequently Asked Questions

1. Why is PST being charged on some items now?

As of July 1, 2023, BC requires online marketplace facilitators—like Trellis—to collect and remit PST on taxable goods and services sold through their platforms when the seller (i.e., the fundraising organization) is based in British Columbia. This includes items like merchandise, liquor, and certain services. To comply with this law, Trellis now charges PST on taxable items listed for sale and remits it directly to the BC government.

2. I’m currently selling items for sale. How does this impact me?

If your fundraiser is based in BC, you will need to enter the fair market value of any taxable portion (such as goods or services) for each existing item. This ensures the platform can calculate PST correctly. If you don’t enter this value, PST will not be collected—and your records may be incomplete or non-compliant.

3. I’m not sure when PST needs to be charged—can Trellis help?

Trellis can provide general guidance on using the platform, but we are not tax advisors. If you’re unsure whether a good or service is taxable, we recommend reaching out to your accountant or tax professional for accurate advice based on your specific situation.

4. Do I need to manually calculate PST?

No. Once you enter the fair market value of the taxable portion of the item, Trellis automatically calculates the applicable PST and includes it during checkout.

5. Can I choose not to charge PST and absorb the tax myself?

No. PST must be charged to the purchaser and shown at checkout for BC-based fundraisers selling taxable goods or services. It cannot be hidden or absorbed into the base price. You are responsible for accurately entering the fair market value of the taxable portions of your item, so Trellis can collect and remit PST on your behalf.

6. Does this apply if the buyer is outside BC?

Yes. On Trellis, PST is applied based on the fundraiser’s location, not the buyer’s. If your fundraiser is based in BC and the item includes taxable value, PST must be charged—regardless of where the purchaser lives. This is to minimize the disruption to your buyer's experience.

7. I am selling sponsorships as an item for sale. What part of the sponsorship is taxable? 

Stand-alone sponsorships for fundraising events, which may include a donation, event registration and/or advertising placement services (e.g., to place a company’s logo on advertising/marketing material, etc.) are non-taxable services.

8. What happens with PST if the item is refunded?

If a buyer receives a refund through the platform, the PST collected on that transaction will also be refunded automatically.

9. Where can I see how much PST was collected?

You can find PST data in the All Transactions export, which includes:– Sales Breakdown sheet– Summary sheet– Checkout Overview sheetThis allows you to reconcile and report accurately.

10. Do I need to remit PST myself?

Trellis collects and remits PST to the BC Ministry of Finance on your behalf. However, you are still responsible for reporting your PST activity annually on your provincial tax return.

11. Is this the same PST logic as used for Silent Auctions?

No - There are key differences. For Items for Sale, PST is based on the fair market value of taxable goods/services entered by the organization. For Silent Auctions, PST is calculated based on the split between donation and fair market value of the winning bid.

12. Will PST apply to event tickets or donation amounts?

This PST logic applies specifically to Items for Sale. Tickets and donations are treated separately and follow different rules depending on how the offering is structured.

13. What if I don’t know how to assign a fair market value to part of the item?

You are responsible for determining the fair market value of any taxable portion. If you’re unsure, we recommend consulting your accountant or tax professional for guidance to ensure compliance.