Saskatchewan Information Bulletin PST-16, “Information for Farm Implement and Farm Supply Dealers”

The province has revised this bulletin which provides general guidance on the exemptions available for farmers and non-farmers engaged primarily in farming activities.   

The list of items that may be purchased exempt of provincial sales tax by farmers and non-farmers engaged primarily in farming activity has been updated to include: livestock composters; livestock feed/salt; specialized detergents; cleaners and sanitizing solutions used in poultry farming; skid steer loaders; wheel loaders; transports specifically designed for hauling combines, drills, swathers, sprayers or straw and hay bales; global positioning systems designed specifically for farm implements (but not portable hand held units); and oil, lubricants and other additives under certain conditions.  

In addition, the list of items on which tax must be paid by farmers has been revised to include: barn heaters; electronic equipment to control lights, feeders, alarms and water quality; feeding pails and scoops; gravel and sand; ropes, chains and cables; safety equipment; and truck seed funnels.  

SK PST-16