Liquor Consumption Tax (LCT) is a 10 per cent tax on the total selling price of beer, wine and spirits.
Businesses selling liquor in Saskatchewan that are required to 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.
Learn more about how LCT applies to liquor sales - LCT-1, Liquor Consumption Tax - General Information.