Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Provincial Sales Tax

The PST is a 6% sales tax which applies to the purchase, importation, or rental of certain goods and services in Saskatchewan. The PST is collected under the authority of The Provincial Sales Tax Act. The current 6% rate became effective March 23, 2017.

The PST and Businesses

Businesses that sell taxable goods or services in Saskatchewan are required to obtain a PST vendor’s license. Business Registrations Saskatchewan is any easy and convenient way to register your new business in Saskatchewan.

Common Questions about the PST

Find out about the PST, what it applies to, who pays it and more.

The PST and Used Vehicles

Effective April 1, 2017, the value of a trade-in may not be subtracted from the purchase price of an eligible light vehicle before applying PST. A tax-paid eligible used light vehicle is not subject to tax upon resale.

PST Bulletins

Get bulletins which help explain how the PST applies in specific situations.


Download and print PST forms.


Read or print the applicable legislation:

Provincial Sales Tax Act, An Act for the Imposition and Collection of Taxes on Consumers and Users of Tangible Personal Property and Certain Services

PST Revenue by Fiscal Year

2012/13 (Budget)




































Vendor Responsibilities

All businesses in Saskatchewan are required to register with the Ministry of Finance. Businesses that sell taxable goods and services in Saskatchewan are required to obtain a vendor’s licence. Businesses that do not sell taxable goods or services must still apply to become a registered consumer for the purposes of paying tax on items purchased outside Saskatchewan.

Tax Returns

Businesses must file tax returns with the Ministry of Finance on a regular basis. Tax returns may be filed on a monthly, quarterly, or annual basis, depending on the amount of tax collected. You will be informed how often you have to file.  Payments may be remitted by cheque or money order attached to your return form. Many banks and credit unions also accept tax payments. You may also file and pay your tax returns using Saskatchewan Electronic Tax Services (SETS).

Penalties for Failing to Remit the Tax

Penalty and interest charges are applied to taxes that are not remitted by the due date. These charges are necessary to ensure that taxes are collected and remitted on time.   

Penalty Applied to Late Returns
A penalty of 10% of the tax payable, to a maximum of $500, is applied to each return period.
Penalty Applied to Audit Assessments
The following penalties apply to audit assessments, effective July 1, 2007:
  • Tax on sales. A penalty of 10% of the amount assessed, with no maximum, is applied to audit assessments for sales of taxable goods or services where the tax should have been collected from your customers, but was not. A penalty of 25% of the amount assessed, with no maximum, is applied to audit assessments for tax that has been collected from your customers but not remitted. A penalty of 100% of the amount assessed, with no maximum, may be applied to audit assessments for tax collected from your customers that willfully has not been remitted.
  • Tax on consumption. A penalty of 10% of the amount assessed, with no maximum, is applied to audit assessments for goods or services that were taken from inventory or purchased from a supplier who did not charge the tax, where the tax should have been self assessed, but was not.

Interest charges. Interest at the prime interest rate plus 3% is charged from the date the tax was to have been remitted. In addition, businesses filing late returns or returns without payment forfeit their commission for that tax period.

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