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Ministry of Finance

Revenue Division 2350 Albert Street Regina, Saskatchewan S4P 4A6

Information Bulletin

PST- 2

Issued: November 1991

Revised: November 2011

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THE PROVINCIAL SALES TAX ACT

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READER SURVEY

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:

  • A.

    Taxable and Exempt Categories

  • B.

    Other Exempt Sales

  • C.

    Status Indians and Indian Bands

  • D.

    Sales of Used Business Assets

  • E.

    Goods and Services for Your Own Use

  • F.

    Saskatchewan Electronic Tax Service (SETS)

  • A.

    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.

EXEMPT

TAXABLE

A

A

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

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