First Nation bands and on-reserve stores may enter into arrangements with the Government of Saskatchewan to sell fuel and tobacco products tax free to status Indians. Retailers must verify that the purchaser is eligible for tax exemptions. Find out more in Information Notice, IN 2017-18, Notice to First Nations and On-Reserve Retailers Regarding Tax-Exempt Purchases of Fuel and Tobacco Products.
Since the taxes are included in the price paid by the retailer, the retailer claims a refund on tax-free sales made to status Indians who present a valid Certificate of Indian Status Identification card at the time of their purchase.
On-reserve retailers may participate in the Fuel and Tobacco Tax Refund Program by meeting the requirements outlined in Information Bulletin FN -1, First Nations Fuel and Tobacco Tax Refund Program.
Apply for a First Nations Fuel and Tobacco Tax Refund
On-reserve retailers may claim a tax refund on their fuel and tobacco sales made to status Indians.
First Nations Fuel & Tobacco Tax Refund Bulletins & Notices