The province has revised this bulletin which helps taxpayers determine what types of publications are taxable or exempt from Saskatchewan Provincial Sales Tax (PST). The bulletin clarifies that devices used to read or view digital or other electronic reading materials are taxable purchases. Exempt purchases of publications now include books, magazines and newspapers of a digital or similar electronic equivalent of the qualifying printed version. For example, if a person in Saskatchewan subscribes to an electronic version of a qualifying newspaper, that subscription would be exempt of PST.
In addition, the province of Saskatchewan subsequently revised bulletin PST-20, "Information for Printers and Desktop Publishers" to reflect the above additions to qualifying exempt publications.
SK PST-9
SK PST-20