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This communication is to notify you that soda beverages will no longer qualify for the PST exemption for food products for human consumption. We ask for your assistance in notifying your members of this change.
As announced in British Columbia’s Budget 2020, effective April 1, 2021, PST applies to soda beverages, that include soft drinks, soda pop, sparkling fruit juices, kombucha and frozen sweetened beverages such as Slurpees. PST applies to all beverages in a vending machine if the vending machine dispenses any soda beverages. All beverages dispensed by a soda fountain or soda gun are also subject to PST.
For details about how PST applies to soda beverages please see Notice 2021-002, Notice to Sellers of Soda Beverages.
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