Effective July 11, 2021, Saskatchewan entered Step Three of the Re-Opening Roadmap and the public health order relative to COVID-19 was lifted. All restrictions related to the public health order were removed as of that date.

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Renseignements en Français

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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

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


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

Email: SaskTaxInfo@gov.sk.ca


Apply for a Liquor Consumption Tax Licence

Further Information

Find out more about LCT licensing and reporting requirements.

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