Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

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.

Software-based translations 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. The 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.

Liquor Consumption Tax Licence


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.


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

Businesses may apply for an LCT Licence using one of the following methods:

  1. Register online using SETS, which is an online service that offers a secure, fast and convenient way to register your business to collect and report provincial taxes.
    • New businesses may submit their application by completing the online New Business Registration form to apply for a PST, LCT, VPT, BCP and/or IFTA Licence.
    • Businesses that are already registered under another tax program may apply for a LCT Licence by logging into their SETS account and submitting a service request to add account.

    For further SETS instruction, please visit SETS Learning.

  2. Mail-in:

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


Apply for a Liquor Consumption Tax Licence

Further Information

Find out more about LCT licensing and reporting requirements.

We need your feedback to improve Help us improve