Information for First Nations
First Nations in Saskatchewan may enter into arrangements for the effective removal of the tax on fuel and tobacco purchases made by status Indians on reserve. On reserve retailers must charge these taxes by default, but when products are sold to status Indians who present a valid Certificate of Indian Status Identification Card, these products are sold tax free.
Off-reserve purchases by Status Indians are subject to the Provincial Sales Tax. Goods that are delivered to a reserve by the retailer are exempt from tax upon presentation of a Certificate of Indian Status Identification Card number issued under the Indian Act.