6. Saskatchewan -

6. Saskatchewan

Saskatchewan’s sales tax applies to all goods and certain services sold at a retail sale in Saskatchewan. This generally applies to all consumer purchases, as distinguished from purchases for the purpose of resale.

Goods includes all tangible personal property and extends also to electricity and to gas used in the operation of internal combustion engines and turbines.

The following services are generally taxable:

  • Computer services;
  • Credit reporting and collection;
  • Dry cleaning and laundry;
  • Lodging;
  • Real estate services;
  • Repair or installation;
  • Security or private investigation;
  • Telecommunications;
  • Telephone answering services;
  • Veterinary services;
  • Accounting;
  • Advertising;
  • Architectural;
  • Commercial building cleaning;
  • Employment placement;
  • Engineering; and
  • Legal.

In determining whether a sale occurs in Saskatchewan, it is the place of delivery, not the residence of the purchaser, that governs. Goods and services delivered by the vendor, or by a common carrier on behalf of the vendor, to the purchaser’s premises out of province are not, therefore, subject to Saskatchewan’s sales tax. If the goods are, however, subsequently brought into Saskatchewan for consumption or use in that province then such person must voluntarily self-assess and pay Saskatchewan’s sales tax at that time.

If the goods or services are exempt by reason of being delivered by the vendor or shipped by common courier outside the province, the vendor must keep a record of such deliveries, such was by a vehicle log or waybills.

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