Provincial Sales Tax Exemption and Refund Regulation

B.C. Reg. 97/2013
O.C. 130/2013

Deposited March 1, 2013
effective April 1, 2013

This consolidation is current to October 21, 2025.
See the Cumulative B.C. Regulations Bulletin 2025
for amendments effective after October 21, 2025.

Link to consolidated regulation (PDF)

Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended May 1, 2025 by B.C. Reg. 207/2022, as amended by B.C. Reg. 56/2025]

Schedule 2

[am. B.C. Regs. 216/2013, App. 1, ss. 26 and 27; 117/2014, Sch. 4, s. 10; 75/2016.]

(sections 1, 2, 46, 74 and 129)

Tangible Personal Property for Farm Purpose

Table 1 — Bees and Honey

Item	Tangible personal property for farm purpose
1	Bee cages, queen bee cups for grafting bees and queen bee mailing cartons or boxes
2	Bees
3	Capping melters
4	Comb honey wrappers and labels
5	Containers obtained for use for packaging honey for marketing
6	Foundations designed for use in beekeeping
7	Frames and end bars designed for use in beekeeping
8	Honey extractors
9	Honey storage tanks
10	Honey uncapping planes
11	Honey wire mesh strainers
12	Pollen substitutes
13	Pollinators
14	Sections designed for use by beekeepers
15	Staples and eyelets advertised or marketed for use in beekeeping
16	Wire and wiring tack for frames designed for use in beekeeping

Table 2 — Dairy

Item	Tangible personal property for farm purpose
1	Bulk milk tanks, including tanks obtained for use for shipping milk
2	Cream cans
3	Cream separators
4	Dairy brushes
5	Dairy filters
6	Dairy pails
7	Milk bottle caps
8	Milk cans
9	Milk coolers
10	Milk storage tanks
11	Milk strainers and filters
12	Milking machines, including any motors and pumps
13	Milking parlour stalls
14	Milking parlour stools
15	Teat dilators
16	Teat dip

Table 3 — Poultry and Eggs

Item	Tangible personal property for farm purpose
1	Brooders
2	Chick boxes and staples obtained for use for chick boxes
3	Chick enclosure materials
4	C-K-A Gene Chick treatment in mash
5	Egg cartons and baskets
6	Egg crates
7	Egg immunization systems
8	Egg packing equipment
9	Hen specks
10	Metal nests
11	Nest eggs
12	Poultry
13	Poultry crates
14	Poultry feeders, waterers, troughs and coordinated cage systems obtained for use in conjunction with poultry feeders, waterers and troughs
15	Poultry laying cages if integrated with poultry feeding, watering and egg gathering systems
16	Turkey guards and saddles

Table 4 — Fencing, Gates, Pens, Stalls and Cages

Item	Tangible personal property for farm purpose
1	Automatic door closures designed for holding animals in stalls
2	Automatic gate openers
3	Barbed wire
4	Cattle guards
5	Chicken wire
6	Crop protection netting systems that enclose a crop to protect the crop from predators
7	Deer fencing
8	Devices and equipment designed to restrain or hold livestock for the purposes of servicing, branding, testing or treatment
9	Electric fencing and batteries obtained for use for electric fencing
10	Fence posts
11	Fencing
12	Gates and gate accessories designed for farm use
13	Head gates and nose bars designed as accessories to devices and equipment described in item 8 of this table
14	Hog wire
15	Insulators and insulated handles designed for electric fences
16	J Bolts obtained for use for electric fences
17	Livestock pens, cages and stalls
18	Post drivers and post augers
19	Poultry netting
20	Prefabricated livestock flooring slats
21	Prefabricated livestock loading chutes and handling systems
22	Rubber mats designed for use in livestock stalls
23	Stall dividers
24	Staples obtained for use for fencing
25	Steel pipe livestock guards
26	Wire and netting obtained for use for fences
27	Wire mesh obtained for use for cages
28	Wire stretchers
29	Wire tree guards

Table 5 — Pest Management

Item	Tangible personal property for farm purpose
1	Adhesive pest management materials, including barriers, strips, insect trap coating, bird repellent and glue trap coating
2	Bird scaring devices
3	Disinfectant mats
4	Dusters, sprayers and applicators designed to dispense fertilizers, pesticides and insecticides
5	Gopher baiting furrow machines
6	Insecticide, fungicide, disinfectant or weed control chemicals registered under the Pest Control Products Act (Canada)
7	Livestock oilers
8	Livestock protectors designed to be attached to livestock to keep predators and pests away
9	Moth traps
10	Naturally occurring predators and parasites obtained for use as biological control agents to control specific insect, mite or weed species
11	Pest control paper
12	Weed and tree sprayers

Table 6 — Waste Management

Item	Tangible personal property for farm purpose
1	Above-ground manure aerating systems
2	Barn cleaners
3	Barn scrapers
4	Barnlitter carriers
5	Incineration units obtained for on-farm use
6	Manure separators
7	Treatment products obtained for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs
8	Treatment products obtained for use to reduce gas and bacteria levels in litters, bedding and manure

Table 7 — Greenhouses, Nurseries and Mushroom Houses

Item	Tangible personal property for farm purpose
1	Artificial lighting systems obtained for use in greenhouses to promote plant growth, including replacement bulbs obtained for use in such lighting systems
2	Automatic product handling and packaging systems that place seedlings or cuttings in plastic wrap or other containers
3	Automatic travelling sprinklers designed for use in greenhouses
4	Bulb crates and bulb planters
5	Bulbs, corms, rhizomes and tubers
6	Carbon dioxide
7	Carbon dioxide condensers and heat exchangers obtained for use as part of a greenhouse heating system
8	Carbon dioxide generators
9	Cloches, including hot caps and hot tents
10	Conveyor belts designed to transport pots in nurseries
11	Fillers and flats
12	Flower sorting and bunching equipment
13	Glass that is designed for use in greenhouses, has a light transmission value of at least 89% and is obtained in quantities of at least 500 m2
14	Greenhouse and nursery boilers obtained for use in providing heat for a greenhouse or nursery
15	Growing medium
16	Mushroom bin loaders and unloaders, including the reel, pump and screen systems
17	Mushroom house boilers
17.1	Natural gas heating systems obtained for use in providing heat for a greenhouse or nursery
18	Nursery carts
19	Repealed. [B.C. Reg. 216/2013, App. 1, s. 26 (c).]
20	Plastic or polyethylene sheets that are heavy gauge, UV stabilized and obtained in rolls at least 100 feet in length and 20 feet in width
20.1	Polycarbonate panels that are obtained for use in greenhouses and are obtained in quantities of at least 500 m²
21	Potting machines and attachments
22	Rolling benches
23	Seedling plug extractors
24	Shade curtains
25	Thermal curtains, including hardware that operates the thermal curtain, obtained for use in greenhouses to retain heat
26	Tree diggers designed for use in nursery operations

Table 8 — Feed and Water Equipment

Item	Tangible personal property for farm purpose
1	Drinking cups designed for use in fur farming
2	Feed augering systems
3	Feed grinders
4	Feed mixers and feed mixer wagons
5	Feeders and feeding systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
6	Feeding dishes designed for use in fur farming
7	Feeds, including pigeon feed
8	Food grinders designed for use in fur farming
9	Hay and silage
10	Livestock feeder pails
11	Minerals, medications, nutrients and micronutrients obtained for use for livestock
12	Mixers designed for use in fur farming
13	Molasses
14	Salt
15	Salt mineral blocks
16	Water bowls designed to be attached to stanchions
17	Water heaters
18	Water warmers
19	Waterers and watering systems designed for livestock, automatic or manual, including controls and any integrated hardware or software
20	Wheat germ oil

Table 9 — Fuel and Energy

Item	Tangible personal property for farm purpose
1	Auxiliary generating equipment
2	Electricity
3	Heat
4	Kerosene burners and other portable fuel-based burners
5	Natural gas and fuel oil

Table 10 — Fertilizer, Chemicals and Chemical Equipment

Item	Tangible personal property for farm purpose
1	Agricultural lime
2	Calcium chloride
3	Chemicals obtained for use for making fertilizer
4	Fertilizer mixers
5	Fertilizers
6	Hormones, microorganisms and enzymes
7	Sanitizing products and chemicals
8	Sterilizing chemicals and sterilizing equipment, including electric soil sterilizers and steam generators obtained for use to sterilize soil

Table 11 — Vehicles, Implements and Related Equipment

Item	Tangible personal property for farm purpose
1	Aerators
2	Bale ejectors
3	Bale loaders
4	Batteries, oil filters, sparkplugs and comparable engine parts, if obtained for use with tangible personal property described in this schedule
5	Buckets designed to be attached to front-end loaders
6	Combines
7	Corn binders
8	Corn listers
9	Cultivators
10	Disk harrows
11	Drag harrows
12	Farm implements designed to till the ground or harvest crops
13	Farm seed drills and attachments
14	Farm tractors
15	Forage harvesters
16	Front end loaders
17	Halters and harnesses designed for horses, including hardware
18	Hardware obtained for use for harnesses
19	Harrow carts
20	Hay loaders
21	Hay mowers
22	Hay presses
23	Hay rakes
24	Hay stackers
25	Hay sweeps
26	Hay tedders
27	Horse-drawn vehicles
28	Horseshoes
29	Implements designed to be attached to a farm tractor
30	Land packers
31	Lime spreaders
32	Manure spreaders
33	Pickups designed to be attached to a combine, hay loader or baler
34	Ploughs
35	Potato diggers
36	Potato seed cutters
37	Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped with a carrying rack, platform or cargo box
38	Rock pickers
39	Rod weeders
40	Rototillers and rotovators
41	Self-propelled bale wagons
42	Singletrees and irons
42.1	Skid steers and attachments designed to be attached to a skid steer
43	Sugar beet toppers and windrowers
44	Swathers
44.1	Telescopic handlers and attachments designed to be attached to a telescopic handler
45	Threshing machines
46	Tires
47	Vine beaters
48	Wagon boxes, tanks and other vehicles that are not self-propelled
49	Wheeled hoes
50	Winches designed to be attached to a farm tractor

Table 12 — Other Equipment

Item	Tangible personal property for farm purpose
1	Bin pilers
2	Cranberry separators
3	Crop and farm product cleaning, sizing, grading and candling equipment and machines, including washers, brushers, baggers and dryers
4	Crop planting, harvesting and picking machinery and equipment
5	Culverts and other water-control devices designed for use in cranberry beds
6	Drain tile
7	Egg beaters designed for use by cranberry farmers
8	Elevating towers designed for use for pruning, thinning, picking or wiring trees
9	Grain augers and grain elevators
10	Grain grinders
11	Grain testers
12	Grain treaters
13	Hammer mills
14	Hanging gutters
15	Hay slings and grain slings
16	Hay conditioners and hay drying equipment
17	Hop pressers
18	Incubators
19	Irrigation equipment
20	Nut dryers
21	Oat crushers
22	Potato bin unloaders
23	Potato conveyors and elevators
24	Potato sack loaders
25	Refrigeration equipment obtained for use for the cooling or cold storage of farm products
26	Roller mills
27	Scales designed to weigh livestock
28	Seed cleaners
29	Self-contained dryers designed for drying agricultural produce, including grain or nuts
30	Self-powered irrigators
31	Silo blowers
32	Silo covers and silage covers
33	Silo unloaders
34	Silos
35	Stainless steel wash tanks
36	Steel granaries
37	Storage tanks, in industrial use sizes, obtained for use for storing fuel, liquid fertilizer, manure and similar items
38	Thermometers, hydrometers, barometers and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software
39	Ventilators and air conditioning equipment
40	Wind machines designed for use outdoors to prevent frost damage to crops

Table 13 — Hand Tools, Ties and Stakes

Item	Tangible personal property for farm purpose
1	Bale ties and wire, including hay baling twine and wire
2	Clay hooks
3	Crop handling carts
4	Hay and manure forks
5	Hoes, mattocks, rakes and picks
6	Ladders designed for fruit picking
7	Pruning shears and clippers, including pneumatic pruning shears and clippers, but not including air compressors
8	Raspberry picks
9	Scythes, snaths, sickles and blades
10	Sheep clippers
11	Shovels and spades
12	Stakes, posts and poles designed to support crops or trees, including related ties and clips
13	Tapeners

Table 14 — Other

Item	Tangible personal property for farm purpose
1	Animals, of a kind the products of which ordinarily constitute food for human consumption
2	Bell ring
3	Calf weaners
4	Containers obtained for use for packaging fruits, vegetables, flowers, plants, nursery stock and other similar products for marketing
5	Flame throwers
6	Float valves
7	Fruit tree weights
8	Fruit trees
9	Hay tarps
10	Horses, other than race horses and equestrian horses
11	Jute, plastic and paper bags
12	Livestock
13	Livestock chains
14	Livestock identification tags, including microchips obtained for use for attachment to livestock for electronic livestock monitoring, whether or not the tags are impregnated with insecticides or pesticides
15	Livestock semen
16	Nose plates
17	pH and electroconductivity meters
18	Picking bags
19	Plastic bale and silage bags
20	Pressure cleaners
21	Sand obtained for use for livestock bedding
22	Sawdust and shavings
23	Slicers designed for use by fur farmers
24	Soil anchors
25	Soil mixers
26	Straw
27	Tree pruning paint
28	Tree wound and grafting compound
29	Trees, shrubs and plants
30	Veterinary supplies, including insemination equipment, calf pullers, castration equipment, debeakers, dehorners, dilators, medication, restraints, sterilization equipment and syringes
31	Vibro Blenders