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Sales taxes in British Columbia are consumption taxes levied in the province since the introduction of the Provincial Sales Tax (PST) on 1 July 1948, part of the ''Social Service Tax Act''. Sales in the province have also been subject to the federal Goods and Services Tax (GST) since its introduction on 1 January 1991. On 1 July 2010, the PST and GST were combined into the Harmonized Sales Tax (HST) levied according to the provisions of the GST. The conversion to HST was controversial. Popular opposition led to a referendum on the tax system, the first such referendum in the Commonwealth of Nations, resulting in the province reverting to the former PST/GST model on 1 April 2013. The sales taxes currently levied in the province are the separate 7% PST and 5% GST. == Provincial Sales Tax (PST) == The former British Columbia Provincial Sales Tax (PST) was introduced on July 1, 1948 as part of the ''Social Service Tax Act''. 〔B.C. Social Service Tax Act. http://www.bclaws.ca/EPLibraries/bclaws_new/document/ID/freeside/00_96431_01〕 The tax was initially set at 3%,〔BC Stats, "The Hotel Room Tax Act – A Brief History", Tourism Sector Monitor, September 1996. http://www.bcstats.gov.bc.ca/Files/e106df91-2e45-4a11-85fc-2be172d79128/TheHotelRoomTaxAct--ABriefHistory.pdf〕 but later rose to 7%. The PST was collected on most goods and some services. The main difference between the national Goods and Services Tax and the B.C. PST was its taxable base, since the GST taxation was levied regardless of whether the good or service was for 'final use' or not. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sales taxes in British Columbia」の詳細全文を読む スポンサード リンク
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