Government of Saskatchewan
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      Sunday, December 04, 2016
Minister of Finance
The Liquor Consumption Tax is a 10% tax on the total selling price of beer, wine, and spirits. Businesses selling liquor in Saskatchewan that are required to be licenced under The Alcohol and Gaming Regulation Act, must be licenced under The Liquor Consumption Tax Act for the sale of liquor.

The Revenue Division has prepared a general information bulletin to help explain how the Liquor Consumption Tax applies in specific situations.

Download and print Liquor Consumption Tax forms.

Authority

Collected under the authority of The Liquor Consumption Tax Act, effective June 1, 1979. Prior to this time, the tax was collected under The Education and Health Tax Act.

Basis

Imposes a direct tax on the consumption of beer, wine and spirits.

Rate

10% (effective April 2, 2002)

Liquor Consumption tax Revenue

(Prior to 1979/80, Liquor Consumption Tax and Education and Health Tax were combined into one figure.) 

Year

Revenue   

1995/96

$29,955,000

1996/97

$30,442,000

1997/98

$31,803,000

1998/99

$32,107,000

1999/00

$34,340,000

2000/01

$34,897,000

2001/02

$35,472,000

2002/03

$50,002,000

2003/04

$54,618,000

2004/05

$53,733,000

2005/06

$56,114,000

2006/07

$58,520,000

2007/08

$66,130,000

2008/09

$73,928,000

2009/10

 $74,146,201

2010/11

 $80,256,014

2011/12

 $80,871,844

2012/13

 $85,842,535

2013/14

$88,245,475  

2014/15

 $87,992,239  

2015/16         

   $95,011,324  

2016/17 (Budget)

    $98,200,000  



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