Register as a Retailer

Effective September 1, 2007, the province introduced the Tobacco Retail Authorization (TRA) certificate. A separate TRA Certificate is required for each location where tobacco is sold at retail in British Columbia.

Existing PST vendors selling tobacco at retail have until June 1, 2008 to be issued a TRA Certificate after which the Certificate of Registration Pursuant to the Social Service Tax Act will no longer be accepted as a vendor's authorization to sell tobacco at retail. You will be contacted by the Consumer Taxation Branch to verify you sell tobacco and to be issued a TRA certificate for each location. If you are a vendor selling tobacco and have not been contacted by the ministry by April 1, 2008, please contact us to be issued a TRA certificate.

If you are not yet a registered vendor and you intend to sell tobacco products at retail, you must:

	register as a PST vendor (see Bulletin SST 044, Registering to Collect Provincial Sales Tax)
	be issued a separate TRA certificate for each location where you will sell tobacco

Please complete an Application for Registration as a Vendor form (FIN 418) in hard copy and select "Sells Tobacco" on the form. Instructions are included on the form.

Please answer all questions carefully and completely to avoid delays in processing your registration. Hard-copy forms may be mailed to us at the Consumer Taxation Branch in Victoria, or presented in person at your local Consumer Taxation Branch office.

When you register as a retailer, we may ask for a copy of your lease and/or purchase agreement. If you apply at the ministry office in Vancouver or Victoria, you may need to provide this information before you receive your TRA Certificate(s). If you apply online, we may ask you to provide it later.

When we receive the form, we will assign you a registration number and send you a certificate. Please note the TRA Certificate does not take the place of a business licence, which should be obtained from your city or municipal office.

The TRA Certificate is not transferable. All vendors selling tobacco at retail must possess and prominently display a valid TRA Certificate at each retail location. You will be required to present the certificate when purchasing tobacco from a registered tobacco wholesaler.

The certificate allows you to sell tobacco products to retail customers only. The certificate does not allow you to sell tobacco products to:

	wholesalers
	other retailers
	anyone who intends to resell the tobacco products