Saskatchewan’s general provincial sales tax (PST) rate is 6% on taxable goods and services used or consumed in the province. Some purchases are exempt, including basic groceries, qualifying prescription medicines, certain books, baby diapers and eligible farm purchases. The exemption may depend on what is bought, who buys it and how it is used. Check federal GST separately. Saskatchewan’s PST overview.
What is PST-exempt in Saskatchewan?
| Purchase | When the exemption can apply | Practical example and documentation |
|---|---|---|
| Basic groceries | Basic groceries qualify, but many snacks, carbonated beverages and prepared foods are taxable. | A jar of peanut butter is listed as exempt; a carbonated soft drink is taxable. The PST-2 food appendix distinguishes products and serving formats. |
| Prescription medicines and certain medical equipment | Drugs for human use obtainable only by prescription from a qualified practitioner are exempt. The bulletin lists specific medical supplies, with buyer restrictions for starred items. | A patient fills a qualifying prescription. Over-the-counter drugs are generally taxable. The listed blood-pressure kit is exempt when sold to an individual, but the bulletin says starred items sold to hospitals, nursing homes or institutions providing medical or palliative care are taxable. See PST-2. |
| Reading material | Qualifying books are exempt; the rules distinguish books from other printed goods. | A customer buying a paperback book does not pay PST on it, while greeting cards are listed as taxable. See PST-2. |
| Baby diapers | Cloth and disposable baby diapers, training pants, and diaper inserts and liners are listed in the provincial exemption. | A parent buying disposable baby diapers pays no PST on that item; the exemption does not make all children’s clothing exempt. See the Provincial Sales Tax Act and PST-2. |
| Farm implements and supplies | Certain listed implements and supplies are exempt when acquired for direct use in a primary farming activity. A certificate is required for some items that can have non-farm uses. | A farmer buying a garden tractor for sole use on the farm must provide a Farm Exemption Certificate or the accepted equivalent. The certificate is not required for all readily identifiable farm-only equipment. See PST-16. |
| Goods for resale | A licensed vendor can buy goods for resale without PST; the supplier records the purchaser’s vendor’s licence number on the invoice. | A licensed grocery store buying goods as resale stock gives its vendor’s licence number to its supplier. If taxable stock is later taken for business or personal use, the business must self-assess PST. See PST-2. |
How do I use a farm exemption certificate?
First find the item in PST-16. The bulletin distinguishes items readily identifiable as exclusively farm-use equipment from items with other possible uses. For the latter, it describes the certificate and accepted alternatives and requires the farmer to certify sole use in the operation of the farm. The seller needs the supporting documentation for a conditional exempt sale. Being a farmer does not make every purchase exempt.
Does PST exemption mean no GST?
No. Federal and provincial rules must each be checked. CRA lists qualifying basic groceries and prescription drugs as zero-rated for GST/HST, meaning a 0% federal rate. A qualifying printed book may be exempt from Saskatchewan PST while still subject to GST: CRA’s printed-book example shows a $1,000 book purchase with $50 GST. CRA’s type-of-supply guide explains zero-rated and exempt supplies.
Are services PST-exempt?
Some services qualify under specific conditions. For example, PST-16 says on-farm trenching provided to a farmer to install pipe for crop irrigation or livestock watering has been exempt since April 1, 2022. The same bulletin says building a barn is subject to PST. Keep the contractor’s invoice and description of the work so the purpose is clear. Do not infer that every service to a farm is exempt; consult the bulletin for the actual work.
Where is the Saskatchewan PST exemption list or PDF?
PST-2 is a PDF with examples for grocery, convenience and drug stores. PST-16 covers farm items. Neither is a substitute for the law or a ruling on a particular transaction. If the seller charged PST in error, retain the invoice and explain the applicable exemption and supporting evidence to the seller or Saskatchewan Finance.
Sources checked October 16, 2026: Saskatchewan PST overview, PST-2, PST-16 and the Provincial Sales Tax Act; CRA type-of-supply and printed-book guidance, linked above.