British Columbia (BC) Sales Tax (PST) Frequently Asked Questions

British Columbia Sales Tax to be charged to British Columbia-based sellers by Amazon, on Selling Fees

Subject to certain conditions, British Columbia Government requires non-resident companies providing certain digital goods and services to collect PST at a rate of 7% on these services when they are provided to BC residents. In this context, digital services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Irrespective if you operate as a business or an individual seller, Amazon is required to calculate, collect, and remit 7% PST on your selling fees to the BC Government.

How is PST Charged?

Amazon will charge British Columbia sellers a standard rate of 7% PST on the Selling on Amazon fees, regardless if you are considered a business or an individual. Amazon will begin calculating and collecting PST on Selling on Amazon fees effective April 1, 2021.

I am not a BC resident; will Amazon charge my account PST on fees?

If you are not a resident of British Columbia, Selling on Amazon fees through your selling account will not be subject to PST collection. Consult your tax advisor to help you understand if you have any PST obligations.

I am no longer a resident of British Columbia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged PST to my seller account?

Amazon is required to charge and remit BC PST based on the information in your seller account. At the time the PST was calculated and collected, Amazon had enough information to associate your account with BC and cannot refund BC PST charged. In certain situations, refunds can be issued by the British Columbia Ministry of Finance.

I updated my information to reflect my current address, which is outside British Columbia. Why is Amazon continuing to collect BC PST?

Amazon calculates BC PST on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a BC resident, then BC PST will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.

How do I receive a refund for previously-charged British Columbia PST on my seller account?

If you believe you were incorrectly charged, you may request a refund for previously-charged BC PST.

To request a refund:

1. Contact Amazon Selling Partner Support through the Contact us form.
   
   1. Choose Selling on Amazon.
   2. Click Other issues and then Tax Questions.
   3. Under What are your tax questions, request a refund of the British Columbia PST charged to your seller account.
2. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

In certain situations, refunds can be issued by directly contacting the British Columbia Ministry of Finance.

Will Amazon provide me with an invoice for any BC PST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the British Columbia legislation. All monthly activity can be found in your Date Range Reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular time frame.