The province has recently updated this bulletin to clarify the application of tax to purchases of consumables and other items sold as part of a veterinary service. The bulletin now includes examples to illustrate the differences between consumables and retail items, and how tax would apply in each circumstance.
SK PST-26
Saskatchewan Information Bulletin PST-26, “Information for Veterinarians and Veterinary Supply Firms”
Tax Development Jul 07, 2008