AI-assisted research summary: This schedule lists tangible personal property that is not exempt under section 11.
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 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 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