Persons to be Registered for Sales Tax

1. All importers
2. All vendors (including retailers) and distributors
3. Manufacturers who fall into the cottage industry. Home Sector means the annual manufacturer of any sales tax deductions made during any of the last twelve months ending any tax period does not exceed 10 million rupees or his annual expenditure (electricity, gas and telephone) over the last 12 months ends any period tax period does not exceed eight hundred rupees;}
4. Merchants (Tier-1 Merchants means:
5. A retailer acting as a supplier to a national or international mall;
6. A salesman working in a shopping mall with a boutique, a plaza or a center, without any outlets;
7. The seller whose accumulated electricity accumulated during twelve consecutive months exceeds Rupees six hundred thousand; and
8. The seller-cum-seller, involved in the bulk import and distribution of consumer goods for sale through retailers and general consumer auctions;)
9. A person required under any Federal or Federal law to be registered for the purpose of any transaction or tax collected or payable may be subject to sales tax, e.g. service providers such as hotels, clubs, cameras, custom suppliers, ship operators, stocks, courier services etc.
10. People who have done things that are not equal to zero, including sales that aim to get sales tax returns at their price not equal to zero.
11. A person who is expected to be registered as a result of the methods described above, but may continue to avoid registration, may be compelled by the department, after proper investigation, under regulation 1 of Rule 6 of the Rules of Rules, 2006.
Also Check:
How to become filer
How to check FBR Filer Status
Who is filer and non-filer?

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