Lloydminster has the unusual geographic distinction of straddling the provincial border between Alberta and Saskatchewan, and is actually incorporated by both provinces as a single city with a single municipal administration.
Given its unique location, Saskatchewan provides specific tax rules to help facilitate retail sales within the city of Lloydminster, SK. Businesses are subject to the same licensing, registration and tax return requirements as other businesses located in Saskatchewan.
Generally speaking, businesses are not required to collect Saskatchewan Provincial Sales Tax (“SK PST”) on sales intended for use or consumption within the city limits (excluding sales of vehicles, lodging, telecommunications and electricity for commercial users). However SK PST applies to all taxable goods and services delivered in the province, outside of Lloydminster.
For more information on PST on construction projects as well as Liquor Consumption Tax (“LCT”) please refer to the Information Notice, “Lloydminster Businesses PST & LCT”.