Provincial Sales Tax Exemption and Refund Regulation

97/2013 O.C. 130/2013 March 1, 2013 April 1, 2013 Provincial Sales Tax Act Provincial Sales Tax Exemption and Refund Regulation [Last amended April 1, 2026 by B.C. Reg. 128/2025 and includes amendments by B.C. Reg. 182/2025] 97_2013_pit Schedule 2 [am. B.C. Regs. 216/2013, App. 1, ss. 26 and 27; 117/2014, Sch. 4, s. 10; 75/2016; 182/2025, Sch. 1, s. 2.] (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 Barn litter 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 m 2 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 Contents 97_2013_00 Part 1 97_2013_01 Part 2 97_2013_02 Part 3 97_2013_03 Part 4 97_2013_04 Part 5 97_2013_05 Part 5.1 97_2013_05.1 Part 6 97_2013_06 Part 7 97_2013_07 Part 8 97_2013_08 Part 9 97_2013_09 Schedule 1 97_2013_10 Schedule 2 97_2013_11 Schedule 3 97_2013_12 Schedule 4 97_2013_13 Schedule 5 97_2013_14 Schedule 6 97_2013_15