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Products sold on this site is intended for adults ONLY.

You must be of legal smoking age in your territory to purchase products.

VapingBear is required by law and committed to preventing sales to anyone under the legal purchasing age for any of our products. When you place an order, your name and address are used to confirm your identity and age. In some cases we might be unable to verify your age during check-out and will need you to provide alternate information to complete your order. 

We reserve the right to use third party age verification systems, in accordance with federal law. If necessary, we reserve the right to ask for identification if necessary. You must be legal smoking age for the state in which you reside to obtain and use a credit card and to purchase electronic cigarette products. In instances in which credit card verification is not enough, we may require to review your identification card. You will be asked to email a legible copy of your identification clearly showing your age and shipping address. We will cancel the order if proper identification cannot be given in an appropriate amount of time. All fraudulent orders may be reported to the local authorities within your vicinity.

 

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Notice to Sellers of Vapour Products PST Rate Increase to 20%

Provincial Sales Tax Act Latest Revision: The revision bar ( ) identifies changes to the previous version of this notice dated November 2019. For a summary of the changes, see Latest Revision at the end of this document.

As recently announced, the rate of PST on vapour products will increase from 7% to 20% effective January 1, 2020.

This notice explains how the new PST rate will apply and steps you must take to prepare for the PST rate change.

What Are Vapour Products Vapour products are:

• Vaping devices

• Cartridges, parts and accessories for these devices

• Vaping substances Vaping Devices Generally, a vaping device is a device that is used to inhale a variety of vaping substances. Most vaping devices consist of a mouthpiece, a battery, a cartridge for a vaping substance, and a heating component. Examples of vaping devices are:

• Electronic cigarettes (e-cigarettes)

• E-hookahs

• Heat-not-burn devices for use with heat-not-burn tobacco products

• Mods

• Pod systems

• Vape pens Vaping devices may be single use or refillable.

Vaping Substances

A vaping substance may be a solid, liquid or gas that is designed for use in a vaping device and, when heated, produces a vapour. Vaping substances may or may not include nicotine.

Examples of vaping substances are:

• E-juice (for use with pens, mods; may contain nicotine, or cannabis, or may contain no active ingredients)
• Pods (for use with pod systems)

Tax Rates - 
Effective January 1, 2020, you must charge and collect PST at a rate of 20% on retail sales and leases of vapour products. This means you must prepare to make all necessary changes to your billing and invoice systems to reflect the rate change from 7% to 20% on January 1, 2020.

Goods and Services Tax (GST)
Generally, when GST is payable on a good on which PST is also payable, the PST amount is not included as consideration for the purposes of calculating the GST. However, with the 20% PST rate that will apply to vapour products, the PST amount will be included in the consideration for the purposes of calculating the GST. For GST information, see
canada.ca/en/services/taxes

Further Information
Online: gov.bc.ca/pst
Toll free: 1 877 388-4440
Email: CTBTaxQuestions@gov.bc.ca
Subscribe to our What’s New page to receive email updates when information changes.
The information in this notice is for your convenience and guidance and is not a replacement for
the legislation.
Latest Revision
December 2019