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
PO Box 200
Regina, SK S4P 2Z6
Apply for a Liquor Consumption Tax Licence
Find out more about LCT licensing and reporting requirements.