Saskatchewan Sales Tax (PST): Rates, Exemptions, and Filing

Saskatchewan PST is a 6% provincial sales tax on most goods and many services bought, rented, or brought into the province.¹ It sits alongside the federal 5% GST rather than stacking on top of it: both taxes are calculated on the same pre-tax price, so a taxable purchase carries a combined 11%.² The tax funds general provincial revenue and reaches nearly every resident and business in the province.

What Gets Taxed

PST applies to tangible personal property — physical goods you can touch and move. That covers furniture, vehicles, electronics, appliances, tools, and software, whether new or used.²¹ The 6% rate also picks up several services, including telecommunications, computer software services, and insurance premiums on taxable contracts.³

For goods brought into Saskatchewan from elsewhere, the taxable amount includes the purchase price plus transportation, currency exchange, customs duties, and importation charges. GST is not part of that base.

What’s Exempt

Several everyday categories are outside the tax:⁴

Basic groceries such as milk, bread, fresh produce, and other unprepared food.
Prescription drugs and certain medical devices, including orthopedic appliances.⁵
Printed books and magazines.
Agricultural equipment and supplies used in primary farming, from combines and cultivators to milking systems and irrigation equipment.⁶

Farm exemptions have a catch. The buyer must complete a Farm Exemption Certificate at the point of sale, and the exemption only applies when the item is used in farming. The same product bought for non-farm purposes is taxable.⁶

Used Vehicles

Private used-vehicle sales are the area where PST most often surprises buyers. If you buy a used vehicle privately for personal or farm use and both the price and the Canadian Red Book fair market value are $5,000 or less, no PST is owed.⁷

Once either figure exceeds $5,000, PST applies to the entire purchase price, not just the amount above the threshold. The motor licence issuer collects the tax at registration and uses whichever is higher: the bill-of-sale price or the Red Book average retail value. Writing a lower number on the bill of sale will not lower the tax if the Red Book value is higher.⁷

If the vehicle’s condition genuinely justifies a price below the Red Book value, such as high mileage, body damage, or mechanical problems, you can submit evidence to the Ministry of Finance before registration to have the actual purchase price used instead. Useful documentation includes photos, a repair quote from a third-party shop, or an SGI safety inspection. You can also pay tax on the Red Book value at registration and apply for a refund afterward. When a trade-in is part of the deal, its value reduces the taxable amount, but the $5,000 exemption threshold is measured before the trade-in is subtracted.⁷

Out-of-Province and Online Purchases

Buying from a seller outside Saskatchewan does not remove the PST. If the seller did not charge you the tax, you owe 6% directly to the Ministry of Finance on any taxable good or service bought from an unlicensed supplier outside the province. Businesses report this on the regular PST return; individuals pay it as a self-assessment.⁴ The taxable amount on imports includes transportation, currency exchange, and customs duties, but not GST.

Since January 2020, operators of electronic distribution platforms, online accommodation platforms, and marketplace facilitators have been required to register for PST and collect it on all taxable sales to Saskatchewan consumers. There is no minimum sales threshold, so a single taxable sale triggers the obligation, and the collection duty falls on the platform regardless of whether the individual seller holds a PST licence.⁸

If you sell only through a registered marketplace facilitator that collects PST for you, you don’t need your own PST licence for those sales. Verify the facilitator’s licence through the PST Lookup tool on the SETS website first, because if it turns out the facilitator is not actually licensed and collecting, the liability comes back to you. Sales made through any other channel remain your own collection responsibility.⁸

Registering for a PST Number

Any business making retail sales in Saskatchewan needs a PST licence. There is one narrow exception: individuals who operate from home, produce goods such as crafts on a small or non-commercial basis, have annual sales under $10,000, and pay PST on their own equipment and supplies. The same guideline covers individuals providing services from home to non-commercial customers.⁴ Everyone else registers before collecting tax.

The registration application asks for the first nine digits of your federal Business Number if you have one, the legal and operating name of the business, mailing and physical addresses with phone contact, the names of directors, owners, or partners depending on the business structure, and the Saskatchewan start date along with anticipated monthly taxable sales.⁹ You submit it through the Saskatchewan eTax Services (SETS) portal.¹⁰ Once the Ministry issues a PST number, you can give exemption certificates to your suppliers and buy resale inventory without paying PST upfront.

Filing and Paying

Filing frequency depends on how much tax you remit each year:⁴

Monthly if annual tax remitted exceeds $12,000.
Quarterly if annual tax remitted is between $4,800 and $12,000.
Annually if annual tax remitted is under $4,800.

Most businesses file and pay through SETS, which accepts digital payments and issues confirmation receipts. Paper returns by mail are still accepted.¹⁰ Keep every confirmation and supporting document; you will need them if the province audits your account.

Penalties and Interest

Saskatchewan overhauled its PST penalty structure effective October 2024. The old $500-per-return cap is gone, and the current penalties are steeper than many business owners expect:

Late filing: $50 per return not filed by the due date.
Incomplete or improperly filed returns: $100 per occurrence.
Failing to produce records: $500 per occurrence.
Failing to collect or pay tax: 10% of the assessed amount.
Failing to remit tax that was collected: 25% of the assessed amount.
Willfully not remitting tax that was collected: up to 100% of the assessed amount.

Interest is charged on overdue balances on top of any penalty. The rate resets every six months and equals the prime rate of the province’s banking institution plus 3%. For January through June 2026, the interest rate is 7.95%.¹¹ Interest compounds on top of penalty amounts, so a delayed remittance gets expensive quickly.

Refunds

If you overpaid PST — through a billing error, a returned item, or tax paid on something that should have been exempt — you can apply for a refund. Only the person who actually paid the tax is eligible, and you have four years from the date of overpayment to file. The Ministry does not issue refunds of $5 or less.¹²

You can ask the original supplier for a refund or apply directly to the Ministry of Finance through SETS or a paper Application for Refund form. Either way, keep copies of invoices and supporting documents. Refund applications can be selected for audit verification after the fact.¹²

Audits and Appeals

Provincial tax audits typically cover three years plus the current year, though the Ministry can extend the review up to six years if it believes that’s needed to confirm tax was properly collected and remitted. Retain financial records, invoices, and PST documentation for at least six years.

If you disagree with an audit’s conclusions, you have 30 days from receipt of the assessment to respond. The first step is a written objection to the Ministry setting out the basis for your disagreement with supporting documents; the minister can adjust or confirm the audit conclusions.¹³ If you’re still not satisfied, you can file a formal notice of appeal with the Board of Revenue Commissioners within 30 days of the assessment, clearly setting out your reasons and all relevant facts.¹⁴

One detail catches many appellants off guard: filing an appeal does not pause your payment obligation. You must pay the full assessed amount, including tax, penalty, and interest, within 30 days of the assessment, even while the appeal is pending. If the appeal succeeds, you get a refund.¹³ Factor that pay-first requirement into any decision about whether to challenge an assessment.

1
Government of Saskatchewan. Provincial Sales Tax
2
Saskatchewan.ca. PST-77 Buying and Selling a Business
3
Publications Saskatchewan. Saskatchewan Code P-34.1 – The Provincial Sales Tax Act
4
Government of Saskatchewan. PST-5 Registration and Reporting Requirements
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Saskatchewan eTax Services (SETS). Grocery, Convenience and Drug Stores
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Government of Saskatchewan. PST-16 Farm Implements and Supplies
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Government of Saskatchewan. PST-78 Private Vehicle Sales and Other Vehicle Transactions
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Government of Saskatchewan. Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators
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Saskatchewan Ministry of Finance. Application for Registration Provincial Sales Tax
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Government of Saskatchewan. Saskatchewan eTax Services
11
Government of Saskatchewan. Interest Rates
12
Government of Saskatchewan. Provincial Sales Tax (PST) Refund Application
13
Publications Saskatchewan. Saskatchewan Code R-22.01 – The Revenue and Financial Services Act
14
Government of Saskatchewan. File an Appeal Regarding Provincial Taxes