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A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

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Registered Consumer Permit

If your business doesn’t make retail sales or provide taxable services in Saskatchewan, you must still register as a consumer with the Revenue Division for the purposes of paying tax on equipment and supplies used to provide your services.

1. Apply for a registered consumer permit

Secure online applications can be made here.

Alternatively, an application form may be obtained on the Internet, or it can be mailed or faxed to you or completed over the phone.  You should receive your vendor’s licence and tax information package in the mail within 7 business days of receiving your application.  Licences can be issued immediately by completing the form at our Regina office.

Application forms are available here, or call 1-800-667-6102.


2. Self-assess PST

As a consumer you are required to:
  • Pay the tax to your supplier when taxable goods and services are purchased from a supplier that is licensed to collect the tax
  • Pay the tax directly to the Revenue Division on taxable goods and services purchased from a supplier who did not charge you the tax.  If they were purchased from an unlicensed supplier located outside Saskatchewan, the tax must be submitted with your return on the laid down cost, which includes currency exchange, transportation charges, customs and excise duties, and importation charges, but not the GST. Self-assessed tax should be reported in box E of the return form
  • Collect the tax on used assets sold, allowing a $300 exemption per item when the goods (other than vehicles) are sold to individuals for non-business use
  • Keep complete records of all your business transactions. You must not destroy your records unless you first obtain permission from the Revenue Division. If records are more than six years old they may be destroyed without permission.

3. File and remit

Registered consumers are required to file a tax return on either a monthly, quarterly or annual basis depending on the amount of tax payable.   

A tax return will be sent to you at the end of each reporting period.   Returns may be filed by mail or through the Saskatchewan Electronic Tax Service (SETS).  If there is no tax to report for the period, you must still file a “NIL” return.

If for some reason you do not receive a tax return, your tax information must still be filed by the due date. Simply prepare a return along the general lines of a previous tax return and remit the balance.  To ensure your tax account is properly credited, please quote your licence number when filing the information.

Returns are due by the 20th day of the month following the end of the reporting period. The completed form must be returned by the due date shown on the return to avoid the application of penalty and interest.   

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