The much-maligned harmonized sales tax is now in effect in B.C.

The HST combines the five per cent GST with the seven per cent provincial sales tax.

Premier Gordon Campbell says implementing the HST is critical because it will create jobs and attract billions of dollars in new investment.

But critics say the HST will take money out of consumers' pockets by charging tax on items that are currently PST-free.

They also accuse the Liberals of breaking their word by introducing the tax after maintaining during the last election campaign that they would do no such thing.