The Provincial Sales Tax (PST) is a 5% tax applied to the purchase, rental, or importation of most goods and certain services in Saskatchewan. If your business sells goods or services to which the PST applies, you must apply for a Vendor's Licence. If your business does not make retail sales in Saskatchewan, you must still register with Revenue Division as a registered consumer for the purposes of paying tax on items purchased outside of the Province.

As a vendor or consumer, you are responsible for paying tax on all goods purchased or leased for the purpose of running your business. As a general rule, you must pay tax on any good purchased for any purpose except for selling it to your customers. When buying goods from a supplier licenced to collect the tax, the tax is paid to the supplier.  If goods are purchased from a supplier who does not collect the tax (usually a supplier located outside Saskatchewan), the tax must be paid directly to Revenue Division.

The Liquor Consumption Tax is a 10% tax on all beer, wine, and spirits sold in Saskatchewan. If your business will be selling liquor, you must apply for a special licence that will allow you to buy beer, wine, and spirits for resale.

Information about fuel tax programs and about the taxes imposed on persons importing fuel into the province, exporting fuel, or purchasing fuel in Saskatchewan for sale or for their own use or consumption.

Information about tobacco tax programs and the taxes imposed on tobacco that is imported into Saskatchewan or purchased in the province for sale or for own use or consumption.

Information on the fees paid on ready-to-serve beverage products. 

Information on the tax collected from insurance companies that do business in Saskatchewan.