4. Prince Edward Island
Prince Edward Island (“PEI”) applies its sales tax to all goods and certain services sold at a retail sale in PEI. This generally applies to all consumer purchases, as distinguished from purchases for the purpose of resale.
Goods includes all chattels, i.e., personal property as distinguished from real estate, and also extends to computer software and related services.
The following services are generally taxable:
- Laundry and dry cleaning;
- Repair and installation labour;
- Engineering; and
In determining whether a sale occurs in PEI, it is the place of delivery, not the residence of the purchaser, that governs. Goods and services delivered by the vendor, or by a common carrier on behalf of the vendor, to the purchaser’s premises out of province are not, therefore, subject to PEI’s sales tax. If the goods are, however, subsequently brought into PEI for consumption or use in that province then such person must voluntarily self-assess and pay PEI sales tax at that time.
If the goods or services are exempt by reason of being delivered by the vendor or shipped by common courier outside the province, the vendor must keep a record of such deliveries, including the name, the proper mailing address and the telephone number of the purchaser.
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