The Tobacco Tax Act, 1998 imposes a tax on purchasers and importers of tobacco products in Saskatchewan.
Licensed importers, primarily tobacco wholesale dealers who import tobacco into Saskatchewan for resale to retailers, collect and remit the tax.
The tax rate is 27 cents per cigarette, tobacco stick or loose gram of tobacco and 100% of the taxable value of a cigar. A minimum tax of 35 cents per cigar and a maximum tax of $5.00 per cigar is applied.
Tobacco Tax Bulletins and Notices
Learn more about how the Tobacco Tax is applied to purchases and imports of tobacco.
Apply for a Tobacco Importer’s Licence
Tobacco wholesalers and retailers who import tobacco products directly from manufacturers or from unlicensed non-resident suppliers, must apply for an importer’s licence and report and remit tax monthly on the tobacco they purchase and import for own use or resale to retailers.
File Your Tobacco Tax Return
Licensed tobacco importers must file a Tobacco Tax return by the 20th of the month following the month of their tobacco purchases.
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.
Request a Tobacco Tax Refund on Stolen Tobacco
Licensed importers and retailers may claim a credit/refund of tax paid on tobacco stolen from a wholesale or retail outlet by submitting
- A police file number; and
- A copy of their insurer’s report to:
Ministry of Finance
P.O. Box 200
Regina, SK S4P 2Z6