On-reserve purchases are exempt from PST when purchased by a Status Indian who presents a valid Certificate of Indian Status Identification Card.
Off-reserve purchases by Status Indians are subject to the Provincial Sales Tax. Goods that are delivered to a reserve by a retailer are exempt from tax upon presentation of a Certificate of Indian Status Identification Card number issued under the Indian Act.
- Bulletins, Notices and Documents
- PST-63: Sales to First Nations Individuals and Organizations
- FN-1: General Information for First Nations Retailers
First Nations Fuel and Tobacco Tax Refund Program
Since March 30, 2000, First Nations have been given the opportunity to enter into arrangements for the effective removal of the tax on fuel and tobacco purchases made by status Indians on reserves.
On-reserve retailers purchase their fuel and tobacco products from their Saskatchewan suppliers on a tax-included basis. However, when these products are sold on reserve to status Indians who present their valid Certificate of Indian Status Identification Card, the products are sold tax-free. To get a refund of the tax, the retailer must submit, to Saskatchewan Finance, the details of their purchases of fuel and tobacco products and sales made to status Indians.