The province recently reissued this bulletin to reflect the change, effective November 8, 2007, that PST no longer applies to the sale of used light vehicles. A “Used” Light Vehicle has been defined as a vehicle, such as a car, sport utility vehicle, light van (mini-van, passenger van or cargo van rated “one ton” or less), and light truck (under one ton), on which Saskatchewan PST has been previously paid in full.
Saskatchewan Information Bulletin PST-18, “Information for Motor Dealers and Leasing Companies”
Tax Development Jan 24, 2008