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.

Provincial Sales Tax Act

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

Schedule 5

[en. B.C. Reg. 216/2013, App. 1, s. 29.]

(section 11)

Tangible Personal Property Not Exempt under Section 11

Item	Tangible personal property
1	Aluminized heat-resistant fabric
2	Ballistic nylon
3	Barkcloth
4	Batting or fibrefill
5	Black-out or dim-out fabric
6	Burlap
7	Cheesecloth
8	Fabric packaged and sold as clothing
9	Fabric packaged or labelled for a purpose other than making or repairing clothing
10	Fabric that is pre-printed with or incorporates a design or instructions and is not intended for making clothing
11	Felt
12	Heavy duty canvas and heavy duck cloth
13	Heavy weight corduroy
14	Heavy weight leather and hides
15	Interfacing
16	Mesh fabric, other than mesh fabric designed for making or repairing clothing
17	Netting, other than tulle
18	Oilcloth
19	Plasticized, plastic backed, rubber backed or rubber coated fabric
20	Pre-cut pieces of fabric packaged, labelled or offered for sale for a purpose other than making or repairing clothing
21	Upholstery fabric, other than lightweight upholstery fabric
22	Vinyl fabric, including fabric created with polyvinyl chloride but not including lightweight vinyl fabric