The PST will apply to all beverages that are dispensed through soda fountains, soda guns or similar equipment, along with all beverages dispensed through vending machines.
All sellers of digital software and telecommunication services will be required to collect PST on sales to B.C. customers if they have B.C. revenues of more than $10,000.
All Canadian sellers of vapour products will be required to register to collect PST on all online or mail-order sales to B.C. customers.