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Apply for a Liquor Consumption Tax Licence

Overview

The Ministry of Finance issues a Special Licence to all Liquor Consumption Tax (LCT) collectors. 

Your Special Licence allows you to purchase beer, wine and spirits for resale exempt from LCT by quoting your number to suppliers. 

Eligibility

Businesses selling liquor in Saskatchewan that must be licensed under The Alcohol and Gaming Regulations Act, must also be licensed under The Liquor Consumption Tax Act for the purpose of collecting and remitting LCT on liquor sales.

How to Apply

Complete and submit an Application for Liquor Consumption Tax Licence. Submit to:

Write:   

Ministry of Finance
Revenue Division
PO Box 200
Regina, SK  S4P 2Z6

Email:  SaskTaxInfo@gov.sk.ca

Apply

Apply for a Liquor Consumption Tax Licence

Further Information
Find out more about LCT licencing and reporting requirements.

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