Government of Saskatchewan
Wednesday, June 28, 2017
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The Revenue Division of Saskatchewan Finance has prepared a number of bulletins to help explain how the Provincial Sales Tax applies in specific situations.

Product List
  Historic Places Initiative Report (2006-07)
Report on results of the Historic Places Initiative (2006-07); prepared for the ministry. Includes Objectives (2008-09); Detailed Report; Issues and Recommendations; Appendices and; Reporting Table.
  Notice Regarding: Temporary Confirmation of Indian Status
IN 2011-01 Temporary Confirmation of Indian Status
  Notice Regarding: Amendments to The Provincial Sales Tax Regulations
IN 2012-01 Amendments to The Provincial Sales Tax Regulations
  Notice Regarding: Provincial Sales Tax(PST) Lease Fuel Allowance for Natural Gas Producers
IN 2013-02 This Information Notice addresses an allowance for Provincial Sales Tax (PST) on lease fuel used by natural gas producers for exempt purposes.
  Notice Regarding: PST Outreach Reviews
IN 2013-03 This notice describes the Outreach Review program which provides additional assistance to taxpayers to ensure they understand the proper application of sales tax and their reporting responsibilities.
  Notice Regarding: Requirement to Collect PST at Craft and Trade Shows in Saskatchewan
IN 2014-01 Information Notice provides guidance to participants in Saskatchewan craft and trade shows regarding the requirement to collect PST on the sale of taxable merchandise.
  Notice Regarding: Lloydminster Businesses PST & LCT
IN 2014-03 This Information Notice provides tax information to businesses operating in Lloydminster, Saskatchewan.
  Notice Regarding: Indian Residential School Settlement Agreement(IRSSA) - Clarification Regarding the Application of PST to Legal Fees
IN 2015-01 This information notice provides guidance to lawyers and law firms regarding the application of PST to legal services provided in regard to IRSSA claims.
  Notice Regarding: Non-Resident Vendors - PST Registration
IN 2015-02 This information notice provides guidance to non-resident vendors regarding the criteria for Provincial Sales Tax registration.
  Notice Regarding: Feminine Hygiene Products
IN 2015-03 This information notice provides guidance regarding the PST exemption for feminine hygiene products effective July 1, 2015. The exemption includes sanitary napkins, tampons, sanitary belts, menstrual cups or other similar products but does not include deodorants, douches, sprays, syringes and feminine wipes.
  Notice Regarding: Provincial Sales Tax and Invoicing for Real Property Supply and Install Contracts
IN 2015-05 This information notice provides guidance regarding the contractor's responsibility for PST and invoicing on real property supply and install contracts.
  Notice Regarding: The Supreme Court Ruling Regarding Metis and Non-Status Indians
IN 2016-01 Notice Regarding: The Supreme Court Ruling Regarding Metis and Non-Status Indians
  Notice Regarding: PST Rate Transition Rules
IN 2017-01 This Information Notice provides tax information regarding the PST Rate Transition Rules.
  Notice Regarding: PST on Services to Real Property
IN 2017-02 This Information Notice provides tax information regarding the PST on Services to Real Property.
  Notice Regarding: PST on Restaurant Meals, Food, and Beverages
IN 2017-03 This Information Notice provides tax information regarding the PST on Restaurant Meals, Food, and Beverages
  Notice Regarding: Elimination of PST Remission on Permanently Mounted Equipment
IN 2017-04 This Information Notice provides tax information regarding the Elimination of PST Remission on Permanently Mounted Equipment
  Notice Regarding: PST on Vehicle and Trade-In Allowances
IN 2017-05 This Information Notice provides tax information regarding the PST on Vehicle and Trade-In Allowances
  Notice Regarding: PST Exemption for Children's Clothing and Footwear - Online and Catalogue Sales
IN 2017-06 Notice to Online and Catalogue Sales Vendors
  Notice Regarding: Changes to Licenced Vendor and Consumer Numbers and the Verification Process to Sell Tax Free For Resale
IN 2017-08 This Information Notice provides tax information regarding the Changes to Licenced Vendor and Consumer Numbers and the Verification Process to Sell Tax Free For Resale
  Notice Regarding: Requirement to Collect PST at Craft and Trade Shows in Saskatchewan
IN 2017-09 Information Notice provides guidance to participants in Saskatchewan craft and trade shows regarding the requirement to collect PST on the sale of taxable merchandise.
  Notice Regarding: Lloydminster Businesses PST & LCT
IN 2017-10 This Information Notice provides tax information to businesses operating in Lloydminster, Saskatchewan
  Ready-Mix
PST-10 PST Bulletin 10: Information Regarding Ready-Mix Delivery Charges
  Concrete
PST-10 PST Bulletin 10: Information Regarding Ready-Mix Delivery Charges
  Mobile, Modular and Ready-to-Move Homes
PST-11 PST Bulletin 11: Mobile, Modular and Ready-to-Move Homes
  Services to Real Property
PST-12 PST Bulletin 12: Information for Businesses Providing Services to Real Property
  Petroleum Drilling and Well Servicing Contractors
PST-13 PST Bulletin 13: Petroleum Drilling and Well Servicing Contractors
  Gas Drilling & Service Contractors
PST-13 PST Bulletin 13: Oil, Gas and Potash Drilling Service Contractors
  Potash Drilling & Service Contractors
PST-13 PST Bulletin 13: Oil, Gas and Potash Drilling Service Contractors
  Oil Producers
PST-14 PST Bulletin 14: Information for Oil & Natural Gas Producers
  Natural Gas Producers
PST-14 PST Bulletin 14: Information for Oil & Natural Gas Producers
  Service Stations & Automotive Repair Shops
PST-15 PST Bulletin 15: Service Stations & Automotive Repair Shops
  Farm Implement & Farm Supply Dealers
PST-16 PST Bulletin 16: Farm Implement & Farm Supply Dealers
  Hardware Stores
PST-17 PST Bulletin 17: Information for Hardware and Building Supply Stores
  Building Supply Stores
PST-17 PST Bulletin 17: Information for Hardware and Building Supply Stores
  Motor Dealers & Leasing Companies
PST-18 PST Bulletin 18: Motor Dealers & Leasing Companies
  Newspaper Publishers
PST-19 PST Bulletin 19: Newspaper Publishers
  Grocery Stores
PST-2 PST Bulletin 2: Information for Grocery & Drug Stores
  Grocery, Convenience & Drug Stores
PST-2 PST Bulletin 2: Information for Grocery, Convenience & Drug Stores
  Printers
PST-20 PST Bulletin 20: Printers
  Manufacturers
PST-21 PST Bulletin 21: Manufacturers
  Commercial Refrigeration Vendors
PST-22 PST Bulletin 22: Information for Commercial Refrigeration Vendors and Contractors
  Refrigeration Vendors and Contractors
PST-22 PST Bulletin 22: Information for Commercial Refrigeration Vendors and Contractors
  Florists
PST-23 PST Bulletin 23: Information for Florists, Nurseries and Lawn & Garden Centres
  Nurseries
PST-23 PST Bulletin 23: Information for Florists, Nurseries and Lawn & Garden Centres
  Garden Centres
PST-23 PST Bulletin 23: Information for Florists, Nurseries and Lawn & Garden Centres
  Realtors
PST-24 PST Bulletin 24: Realtors
  Photographs & Photo Finishers
PST-25 PST Bulletin 25: Photographs & Photo Finishers
  Veterinarians
PST-26 PST Bulletin 26: Information for Veterinarians and Veterinary Supply Firms
  Veterinary Suppliers
PST-26 PST Bulletin 26: Information for Veterinarians and Veterinary Supply Firms
  Boards of Education
PST-27 PST Bulletin 27: Information for Boards of Education
  Education Boards
PST-27 PST Bulletin 27: Information for Boards of Education
  Asphalt
PST-28 PST Bulletin 28: Information for Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures
  Sand, Gravel & Other Aggregate Sales
PST-28 PST Bulletin 28: Information for Road Builders and Suppliers of Road Building Materials
  Autobody Shops
PST-29 PST Bulletin 29: Autobody Shops
  Movie & Film Production Industry
PST-3 PST Bulletin 3: Movie & Film Production Industry
  Alfalfa Leaf Cutting Bee Supplies and Equipment
PST-30 PST Bulletin 30: Alfalfa Leaf Cutting Bee Supplies and Equipment
  Outfitters
PST-31 PST Bulletin 31: Information for Tourist Outfitters, Vacation Farms and Bed & Breakfast Facilities
  Vacation Farms
PST-31 PST Bulletin 31: Information for Tourist Outfitters, Vacation Farms and Bed & Breakfast Facilities
  Tourist Outfitters
PST-31 PST Bulletin 31: Information for Tourist Outfitters, Vacation Farms and Bed & Breakfast Facilities
  Bed & Breakfast Facilities
PST-31 PST Bulletin 31: Information for Tourist Outfitters, Vacation Farms and Bed & Breakfast Facilities
  Antiques, Stamps, Coins, Paper Money and Precious Metals
PST-32 PST-32 Antiques, Stamps, Coins, Paper Money and Precious Metals
  Stamps
PST-32 PST Bulletin 32: Information on the Tax Status of Antiques, Stamps, Coins & Paper Money
  Coins & Currency
PST-32 PST Bulletin 32: Information on the Tax Status of Antiques, Stamps, Coins & Paper Money
  Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverage
PST-33 PST Bulletin 33: Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverage
  Fish Farms
PST-34 PST Bulletin 34: Fish Farms
  Modular Home Dealers
PST-35 PST Bulletin 35: Information for Mobile Homes & Modular Home Dealers
  Beauty Salons & Barber Shops
PST-36 PST Bulletin 36: Beauty Salons & Barber Shops
  Manufactured Cost of Goods Produced for Own Consumption
PST-37 PST Bulletin 37: Manufactured Cost of Goods Produced for Own Consumption
  Contractors - Manufacturing
PST-37 PST Bulletin 37: Information for Manufacturing Contractors
  Non-Resident Real Property and Service Contractors
PST-38 PST Bulletin 38: Non-Resident Real Property and Service Contractors
  Contractors - Non-Resident (Real Property Contracts)
PST-38 PST Bulletin 38: Information for Non-Resident Contractors (Real Property Contracts)
  Direct Agents
PST-39 PST Bulletin 39: Direct Agents
  Beekeeping Supply Dealers
PST-4 PST Bulletin 4: Beekeeping Supply Dealers
  Dentists
PST-40 PST Bulletin 40: Dentists
  Cities, Towns & Municipalities
PST-41 PST Bulletin 41: Information for Cities, Towns & Municipalities
  Municipalities
PST-41 PST Bulletin 41: Information for Cities, Towns & Municipalities
  Medical Equipment & Supplies
PST-42 PST Bulletin 42: Medical Equipment & Supplies
  Industrial & Construction Equipment Dealers & Supplies
PST-43 PST Bulletin 43: Industrial & Construction Equipment Dealers & Supplies
  Optometrists
PST-44 PST Bulletin 44: Optometrists
  Chiropractors
PST-45 PST Bulletin 45: Chiropractors
  Service Enterprises
PST-46 PST Bulletin 46: Information for Service Enterprises
  Lodging
PST-47 PST Bulletin 47: Information for Vendors Providing Lodging
  Lodging Services
PST-47 PST Bulletin 47: Lodging Services
  Recreation Vehicle Dealers
PST-48 PST Bulletin 48: Recreation Vehicle Dealers
  Non-Resident Vendors Supplying and Installing Tangible Personal Property
PST-49 PST Bulletin 49: Non-Resident Vendors Supplying and Installing Tangible Personal Property
  General Information
PST-5 PST Bulletin 5: General Information
  Interjurisdictional Carriers
PST-50 PST Bulletin 50: Interjurisdictional Carriers
  Funeral Homes and Funeral Home Suppliers
PST-52 PST Bulletin 52: Information for Funeral Homes and Funeral Home Suppliers
  Launderers
PST-53 PST Bulletin 53: Information for Launderers and Drycleaners
  Drycleaners
PST-53 PST Bulletin 53: Information for Launderers and Drycleaners
  Security Services
PST-54 PST Bulletin 54: Information for Vendors Providing Security & Investigation Services
  Investigation Services
PST-54 PST Bulletin 54: Information for Vendors Providing Security & Investigation Services
  Credit Reporting Agencies
PST-55 PST Bulletin 55: Information for Credit Reporting Agencies & Collection Agencies
  Collection Agencies
PST-55 PST Bulletin 55: Information for Credit Reporting Agencies & Collection Agencies
  Aircraft
PST-56 PST Bulletin 56: Aircraft
  Repair and Installation Services
PST-57 PST Bulletin 57: Repair and Installation Services
  Used Goods
PST-58 PST Bulletin 58: Taxation of Used Goods
  Mining Industry
PST-59 PST Bulletin 59: Information for the Mining Industry
  Warranty Contracts
PST-6 PST Bulletin 6: Information for Vendors of Extended Warranty & Maintenance Contracts
  Maintenance Contracts
PST-6 PST Bulletin 6: Information for Vendors of Extended Warranty & Maintenance Contracts
  Business Assets Transfers
PST-60 PST Bulletin 60: Transfer of Business Assets
  Commercial Building Cleaning Services
PST-61 PST Bulletin 61: Commercial Building Cleaning Services
  Janitorial Services
PST-61 PST Bulletin 61: Information for Businesses Providing Commercial Building Cleaning Services
  Accounting Services
PST-62 PST Bulletin 62: Accounting Services
  Sales to First Nations Individuals and Organizations
PST-63 PST Bulletin 63: Information Regarding Sales to First Nations Individuals and Organizations
  Legal Services
PST-64 PST Bulletin 64: Legal Services
  Engineering Services
PST-65 PST Bulletin 65: Engineering Services
  Geoscience Services
PST-65 PST Bulletin 65: Information for Businesses Providing Engineering, Geoscience and Architecture Services
  Architecture Services
PST-65 PST Bulletin 65: Information for Businesses Providing Engineering, Geoscience and Architecture Services
  Employment Placement Services
PST-66 PST Bulletin 66: Employment Placement Services
  Advertising Services
PST-67 PST Bulletin 67: Advertising Services
  Auctioneers
PST-68 PST Bulletin 68: Information for Auctioneers
  Energy-Efficient Exemption for New Household Appliances
PST-69 PST Bulletin 69: PST Exemption on New Energy-Efficient Household Appliances
  Computer Hardware, Software & Computer Services
PST-7 PST Bulletin 7: Computer Hardware, Software & Computer Services
  Energy-Efficient Exemption on New Energy StarĀ® Qualified Furnaces, Boilers and Heat Pumps
PST-70 PST Bulletin 70: PST Exemption on New Energy StarĀ® Qualified Furnaces, Boilers and Heat Pumps
  Sand, Gravel, Crushed/Screened Bases and Decorative Rock
PST-71 PST Bulletin 71: Sand, Gravel, Crushed/Screened Bases and Decorative Rock
  Rental Businesses
PST-72 PST Bulletin 72: Information for Rental Businesses
  Telecommunications
PST-8 PST Bulletin 8: Telecommunications
  Books
PST-9 PST Bulletin 9: Information on the Tax Status of Books, Magazines, Periodicals, Newspapers and Other Reading Materials
  Magazines
PST-9 PST Bulletin 9: Information on the Tax Status of Books, Magazines, Periodicals, Newspapers and Other Reading Materials
  Reading Materials
PST-9 PST Bulletin 9: Information on the Tax Status of Books, Magazines, Periodicals, Newspapers and Other Reading Materials