PST is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.
When you purchase or rent taxable goods or services from a supplier who is licensed to collect PST, you pay PST to the supplier. When you purchase or rent taxable goods or services from a supplier who did not collect the tax, such as an unlicensed supplier located outside Saskatchewan, you must self-assess and pay the PST directly to the Revenue Division.
Businesses operating in Saskatchewan must register to obtain a PST number. Depending on the nature of the business, either a vendor’s licence number or a registered consumer number will be issued.
Provincial Sales Tax Bulletins & Notices
Learn more about how PST applies to goods and services.
Apply for a PST Number
Register a business or individual for the purpose of collecting and remitting PST on sales of taxable goods or services and/or to report any PST payable on taxable goods and services you acquire for use in your business operations.
Search the PST Registry
All businesses operating in Saskatchewan must be licensed or registered with the Ministry of Finance for PST purposes.
Use this on-line service to verify the businesses you are dealing with have met this requirement and have an active PST vendor’s licence or registered consumer number.
File a PST Return
Businesses including licensed vendors and registered consumers must file a PST return on either a monthly, quarterly or annual basis depending on the amount of tax collected or payable.
File a Casual PST Return
Use a Casual PST Return to report PST collected or payable if you are an individual or business not required to be licensed or registered with a PST number.
Pay PST on Your Business Assets
Remit PST payable on the purchase of new or used business assets acquired in connection with the start of business operations in Saskatchewan.
Apply for a PST Refund
Claim a PST refund by submitting a completed Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents.
Apply for a Contractor’s Clearance
Request a contractor’s clearance letter to release a holdback maintained for PST purposes.
Apply for the Project Registry
Land developers, builders and contractors may apply to have their project added to the list maintained by the Ministry of Finance for approved projects subject to the application of PST prior to April 1, 2017.
Allow a Taxpayer Representative Access to your Tax Information
Obtain and complete a business consent form to allow a taxpayer representative access to your account information.