Effective April 1, 2021, certain businesses located outside BC that are currently not required to be registered to collect and remit PST must be registered if they meet specific criteria. Businesses from outside BC that sell software for devices used in BC are affected, for example.

The updated PST Bulletin includes the following guidance:

You must also register to collect and remit PST if you are located outside BC…but within Canada and do all the following in the ordinary course of your business:

• Sell or provide taxable software for use on or with an electronic device ordinarily situated in BC or sell or provide taxable telecommunication services to customers in BC
• Accept orders from customers located in BC (including by telephone, mail, email or Internet) to purchase software for use on or with an electronic device ordinarily situated in BC or telecommunication services
• Solicit persons in BC (through advertising or other means, including mail, email, fax, newspaper or the Internet) for orders to purchase software for use on or with an electronic device ordinarily situated in BC or telecommunication service

For complete details, please see Bulletin PST 001, Registering to Collect PST.