PST Registration
SASKATCHEWAN
(Vender Permit)

The provincial Sales Tax is a tax that is based on the retail price of most goods. Businesses that sell goods and taxable services are required to become licensed as a retailer, and are responsible for collecting and remitting tax on a continuous basis. Businesses that do not sell goods or taxable services are required to become registered as a Registered Consumer. Business are required to pay tax on the purchase of equipment, supplies and materials that are used to operate in the functioning to the business.

The provincial Sales Tax (PST) is a 5% tax applied to the purchase, rental or importation of most goods and certain services in Saskatchewan. If your business sells goods and services to which the PST applies, you must apply for vendor's Licence. If your business does not make retail sales in Saskatchewan, you must still register with Revenue Division as a registered consumer for the purposes of paying tax on items purchased outside of the province.

As a vendor or consumer, you are responsible for paying tax on all goods purchased or leased for the purpose of running your business. As a general rule, you must pay tax on any good purchased for any purpose except for selling it to your customers. When buying goods from a supplier licenced to collect the tax, the tax is paid to the supplier. If goods are purchased from a supplier who does not collect the tax (usually a supplier located outside Saskatchewan), the tax must be paid directly to Revenue Division.

PST applies to the purchase or rental of new and used tangible personal property

Following is the list of services that are subject to PST:

• Telecommunication services
• Cable Television
• Telephone answering services
• Accomodation
• Repair or installation labour
• Legal Services
• Laundry and dry cleaning services
• Security and investigation services
• Credit reporting and account collection services
• Real estate commissions

How do I get a Vendor Permit?
You have two options when registering for PST number:

Option # 1
You can always visit your local Ministry of Finance office and complete the registration form. Please make sure that you fully understand the questions on the registration form and answer them correctly. It is quite difficult to change certain information once it is recorded. (You may have to wait for up to one year). Also, be prepared for delays due to the workload.

Option # 2
We can easily assist you with registration. You can visit our office or submit your information online or via fax. If you are wondering why should you let us help you with registration, the answer is simple.

• You do not have to take any time from your busy schedule to do the registration.
• If you are located in a small town, there is no need to travel, just order by fax.
• We have the expertise to complete the registration in the way that best suits your needs.
• We work for you, not the government.
• For a small fee of $35.00 we will do all the necessary work for you.
• We can help you with the next step - PST report preparation.

As always, it is up to you to decide to do the work the easy way or the hard way. In any case, we are always available to answer your questions. Feel free to contact us by e-mail or telephone, at the numbers listed below.

PST Registration Order On-line