The general Saskatchewan PST (provincial sales tax) 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. This exemption is limited to diapers, training pants and diaper inserts or liners — it is separate from, and does not extend to, children’s clothing generally (see the next row). See the Provincial Sales Tax Act and PST-2. |
| Children’s clothing and footwear | Not exempt. Saskatchewan eliminated the PST exemption on children’s clothing and footwear effective April 1, 2017; it is taxable at the standard 6% rate like adult clothing. | A parent buying a kids’ winter jacket pays the same 6% PST as on an adult jacket. See Saskatchewan’s 2017-18 budget tax-changes backgrounder. |
| 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. |
| Purchases by Status First Nations individuals or bands | Exempt when the goods are delivered to a reserve by the vendor or by a carrier the vendor arranges. | A store sells a laptop to a Status Indian customer and ships it to a reserve address; the vendor records the customer’s 10-digit Certificate of Indian Status number on the invoice and keeps proof of delivery (for a band or non-commercial band-empowered entity, the band name and number are recorded instead, and a band-empowered entity must also certify the purchase is for non-commercial band-management activities). A joint purchase with a non-status buyer does not qualify. See PST-63. |
| Businesses that only buy, not resell | Not exempt. A business that does not make retail sales or provide taxable services registers as a registered consumer, not a licensed vendor; the number lets Finance track the account but does not let the business buy PST-free. | An accounting firm buying office equipment for its own use pays PST to its supplier, or self-assesses PST if the supplier did not charge it. See PST-5. |
Do you pay PST on a used vehicle in Saskatchewan?
Yes, in most cases. SGI and its motor licence issuers collect PST when a vehicle is registered, including on a privately purchased used vehicle. A private sale is exempt only when both the purchase price and the vehicle’s Canadian Red Book value are $5,000 or less; if either figure is above $5,000, PST applies to the full purchase price, not just the amount over the threshold. A vehicle purchased from outside Canada does not qualify for the $5,000 exemption. A separate exemption covers an eligible vehicle (Saskatchewan tax-paid or deemed tax-paid) gifted between qualifying family members for personal, non-business use; if the vehicle is not tax-paid or deemed tax-paid, the gift is exempt only when both the Red Book value and the purchase price are $5,000 or less, and otherwise PST applies to the higher of the two. A joint purchase by a Status Indian and a non-status buyer does not qualify for the First Nations exemption described above. See PST-78 Private Vehicle Sales and Other Vehicle Transactions.
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. To see how these taxes stack on a specific receipt, use the Saskatchewan sales tax calculator.
| Item | Saskatchewan PST | GST |
|---|---|---|
| Basic groceries | Exempt | 0% (zero-rated) |
| Qualifying prescription drugs for human use | Exempt | 0% (zero-rated) |
| Printed book | Exempt | 5% ($1,000 book → $50 GST) |
| Goods bought for resale by a licensed vendor | No PST, with the vendor’s licence number on the invoice | GST/HST at the goods’ own rate (0% if zero-rated, none if exempt); a registrant may be able to claim an input tax credit |
Are services PST-exempt?
Most services are taxable only if they are specifically listed in the Provincial Sales Tax Act and Regulations; a service not on that list is not taxable. Computer services — including software-as-a-service, platform-as-a-service and infrastructure-as-a-service sold for use in Saskatchewan — are on the list and are generally taxable; qualifying on-reserve computer services supplied to Status Indians, Indian bands or non-commercial band-empowered entities are exempt (see PST-63). See PST-7 Computer Hardware, Software and Computer Services.
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 apply directly using Saskatchewan’s PST refund application.
Sources checked October 16, 2026: Saskatchewan PST overview, PST-2, PST-16, PST-78, PST-63, PST-5, PST-7 and the Provincial Sales Tax Act; CRA type-of-supply and printed-book guidance, linked above. PST-16 moved from its old pubsaskdev.blob.core.windows.net mirror to the sets.saskatchewan.ca URL used above.