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           Monday, May 30, 2016

The Revenue Division has prepared a number of bulletins to help explain how the Provincial Sales Tax applies in specific situations. To download and subscribe to these bulletins, follow these links to the Saskatchewan Publications Centre.

PST Rulings

To view the PST Rulings Manual click here: PST RULINGS


Children's Clothing & Footwear 
PST-2 Grocery & Drug Stores 
PST-3 Movie & Film Production Industry 
PST-4 Beekeeping Supply Dealers 
PST-5  General Information 
PST-6  Extended Warranty & Maintenance Contracts 
PST-7  Suppliers of Computer Hardware, Software & Computer Services 
PST-8 Telecommunications 
PST-9  Books & Magazines 
PST-10 Ready Mix Delivery Rates 
PST-11 Information for Suppliers of Mobile, Modular and Ready-to-Move Homes 
PST-12 Contractors 
PST-13 Petroleum Drilling & Well Servicing Contractors 
PST-14 Oil & Gas Producers 
PST-15 Service Stations & Automotive Repair Shops 
PST-16 Farm Implement & Farm Supply Dealers 
PST-17 Hardware and Building Supply Stores 
PST-18 Motor Dealers & Leasing Companies 
PST-19 Newspaper Publishers 
PST-20 Printers 
PST-21 Manufacturers 
PST-22 Commercial Refrigeration Vendors and Contractors
PST-23 Florists & Garden Centers
PST-24 Realtors 
PST-25 Photographs & Photo Finishers 
PST-26 Veterinarians 
PST-27 Boards of Education 
PST-28 Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures 
PST-29 Autobody Shops 
PST-30 Alfalfa Leaf Cutting Bee Supplies and Equipment  
PST-31 Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities  
PST-32 Antiques, Stamps, Coins & Paper Money  
PST-33 Restaurants  
PST-34 Fish Farms 
PST-36 Beauty Salons & Barber Shops 
PST-37 Manufacturing Contractors 
PST-38 Non-Resident Contractors 
PST-39 Direct Agents  
PST-40 Dental Services  
PST-41 Cities, Towns & Municipalities 
PST-42 Medical Equipment & Supplies 
PST-43 Industrial & Construction Equipment Dealers & Supplies 
PST-44 Optometrists  
PST-45 Chiropractors  
PST-46 Service Enterprises 
PST-47 Vendors Providing Lodging 
PST-48 Recreation Vehicle Dealers  


Non-Resident Vendors Supplying and Installing Tangible Personal Property 
PST-50 Interjurisdictional Carriers  
PST-52 Funeral Homes and Funeral Home Suppliers 
PST-53 Launderers and Drycleaners  
PST-54 Security & Investigation Services  
PST-55 Credit Reporting Agencies & Collection Agencies  
PST-56 Aircraft  
PST-57 Businesses Providing Repair and Installation Services  
PST-58 Taxation of Used Goods 
PST-59 Mining Industry  
PST-60 Transfer of Business Assets 
PST-61 Businesses Providing Commercial Building Cleaning Services  
PST-62 Businesses Providing Accounting Services  
PST-63 Sales to First Nations Individuals and Organizations 
PST-64 Lawyers Providing Legal Services  
PST-65 Businesses Providing Engineering Services  
PST-66 Businesses Providing Employment Placement Services  
PST-67 Businesses Providing Advertising Services  
PST-68 Auctioneers 
PST-69 PST Exemption on New Energy-Efficient Household Appliances  
PST-70 PST Exemption on New Energy Star® Qualified Furnaces, Boilers and Heat Pumps 
PST-71 Suppliers of Sand, Gravel, Crushed/Screened Bases and Decorative Rock 
PST-72   Rental Businesses





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