Fuel Tax Programs
Farm Fuel Program
Fuel Tax Exemption Permit holders (i.e. farmers, commercial fishers, trappers and loggers) may purchase 80% of their gasoline tax exempt from registered bulk fuel dealers, cardlock or keylock operations for use in their farming, commercial fishing, trapping or logging activities. For administrative simplification, fuel dealers may apply a tax rate of 3¢ per litre on all gasoline sold (i.e. 20% of 15¢ per litre tax rate) for use in a farming or primary producing activity.
Fuel Tax Exemption Permit holders may also purchase marked diesel fuel and propane exempt of tax for use in their eligible farm and primary producing activities.
Clear diesel fuel or fuel purchased from a retail service station or gas bar is not eligible for a fuel tax refund.
Registered bulk fuel dealers, cardlock and keylock operators will receive a 12¢ per litre refund or tax credit representing the 80% exemption for eligible farm gasoline sales reported through Saskatchewan Finance's automated up-front exemption system (AUFES).
Farmers and commercial fishers, trappers and loggers must complete a Farm Fuel Program Permit Renewal each year to:
Under the Farm Fuel Program, an eligible farmer is a person who owns or rents land, controls and is responsible for the operation of a farm and meets at least one of the following criteria:
A person may also qualify as a farmer if he or she is a member or shareholder in a farm organization, such as an agricultural corporation, farm partnership, a farm co-operative, or a farm colony, and contributed substantially to the agricultural production of that farm organization.
Bulk fuel dealers are able to verify Fuel Tax Exemption Permits, report and view tax free fuel sales.
Saskatchewan Finance is committed to providing convenient electronic service options - you can find our electronic tax services here.
All of our forms in one convenient location.
Tax information on fuel and tobacco purchases for Status Indians on reserves.
This program helps Saskatchewan service station owners stationed near the Alberta and Manitoba borders.
Carriers operating in Saskatchewan are required to pay tax on the fuel consumed in the Province. This is done under the provisions of the International Fuel tax Agreement (IFTA).