Effective September 1, 2021, Vapour Products Tax (VPT) of 20 per cent will apply to all vapour products pursuant to The Vapour Products Tax Act.
Provincial Sales Tax (PST) at the rate of 6 per cent continues to apply to vapour products sold through August 31, 2021. Vapour products sold after this date will no longer be subject to PST.
"Vapour product" means any or all of the following:
- an e-cigarette, meaning a product or device, whether or not it resembles a cigarette, containing an electronic or battery-powered heating element capable of vaporizing an e-substance for inhalation or release into the air (or similar product or device), and includes a product or device that is capable of vaporizing cannabis for inhalation or release into the air;
- an e-substance, meaning a solid, liquid or gas that, on being heated, produces a vapour for use in an e-cigarette, regardless of whether it contains nicotine;
- a cartridge for or a component of an e-cigarette;
but does not include:
- cannabis as defined in The Cannabis Control (Saskatchewan) Act; or
- heated tobacco product as defined in The Tobacco Tax Act, 1998; or
- a dry herb vaporizer intended for use with dried cannabis within the meaning of The Cannabis Control (Saskatchewan) Act.
For more information, please refer to Information Bulletin VPT-1, Vapour Products Tax.