News and Insights

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

Tax Development Mar 10, 2010

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.