Overview
All tobacco retailers are required to obtain a licence to retail tobacco and to purchase tobacco from a licensed wholesaler as of December 31, 2024. If a retail entity has more than one location, each location is required to obtain a separate licence. Multiple locations may be applied for on one application.
First Nations retailers are not required to apply for a tobacco retailer licence. The Ministry of Finance will issue a licence to all First Nation retailers that file through the Real Time Validation System.
While tobacco retailers are required to maintain a licence to sell tobacco in Saskatchewan, there is no reporting requirement under this licence. However, tobacco retailers are required to be licensed to collect, report and remit the Provincial Sales Tax (PST) on their tobacco sales.
To become a licensed retailer of tobacco products you must complete an application form.
How to Apply
Businesses may apply for a Tobacco Retailer Licence using one of the following methods:
Register
- New Businesses may submit their application by completing the online New Business Registration form to apply for a PST, LCT, VPT, BCP, IFTA and/or Tobacco Retailer Licence.
- Businesses that are already registered under another tax program may apply for a Tobacco Retailer Licence by logging into their SETS account and submitting a Service Request to Add account.
For further SETS instruction, please visit SETS Learning.
Mail-in:
New or Existing Businesses may complete and submit a Business Registration Form by email to SaskTaxInfo@gov.sk.ca or mail to:
Ministry of Finance
Revenue Division
Box 200
Regina SK S4P 2Z6
Apply
Apply for a Tobacco Tax Retailer Licence