Ministry of Finance
Revenue Division 2350 Albert Street Regina, Saskatchewan S4P 4A6
Issued: November 1991
Revised: November 2011
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THE PROVINCIAL SALES TAX ACT
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INFORMATION FOR GROCERY AND DRUG STORES
This bulletin has been prepared to help you apply and collect the Provincial Sales Tax. It is a general guide and not a substitute for the legislation.
The changes to this bulletin are indicated by a (|).
The contents of this bulletin are presented under the following sections:
Taxable and Exempt Categories
Other Exempt Sales
Status Indians and Indian Bands
Sales of Used Business Assets
Goods and Services for Your Own Use
Saskatchewan Electronic Tax Service (SETS)
TAXABLE AND EXEMPT CATEGORIES
General categories of tax-exempt items include prescription drugs and medicines (that can only be obtained by prescription from a duly qualified medical practitioner), food and drink, snack foods, books and magazines, children’s clothing and footwear, medical equipment, and orthopaedic appliances. In order to provide you with a convenient reference, we have prepared the following list of some of the more common exempt and taxable items sold in grocery and drug stores. Product names are used for illustrative purposes.
Ankle supports Anti-burn scar supports Arch supports Artificial sweeteners Atlases
Absorbent cotton Absorbine Jr. Acne preparations Adults’ clothing and footwear Aerochambers Aftershave lotions Air deodorizers and air fresheners Albums Alcohol – rubbing Alcohol swabs Aluminum foil wrap