The information in this Guide explains the use of Purchase Exemption Certificates (PECs) and valid identity cards to claim exemptions from Retail Sales Tax (RST). Please note that this Guide replaces the previous version dated March 2001.
Purchase Exemption Certificates (PECs) are to be completed by persons entitled to claim an exemption from RST on the purchase of taxable goods and taxable services or entering into a contract of insurance or a benefits plan. A ‘valid purchase exemption certificate’ means a single or blanket PEC that a person is authorized to use and that contains all the required information, under the Retail Sales Tax Act (Act).
