Saskatchewan Finance has revised its Provincial Sales Tax (“PST”) rulings document, with updates to the following sections:
23.1, Drugs, Medicines and Appliances – which provides a revised list of taxable and exempt medical items and discusses portable oxygen cylinders and supplies by non-profit organizations or government agencies;
35.0 – Sand and Gravel – explaining the application of PST to these and similar products, as well as “belly dumping”;
37.0, Indians – Status – which addresses the tax status of band-empowered entities, corporations, tribal councils, and general and limited partnerships;
37.10, Joint Purchases, Status Indians and Non-Status Individuals – which discusses the conditions under which such purchases may be exempt;
56.0, Equipment Transferred into the Province – which speaks to both permanent and temporary use of equipment in the province by non-residents;
92.8, Legal Services provided to Indians or Indian Bands – clarifying the application of tax to specific types of legal fees;
109.2, Tangible Personal Property and Real Property Examples – which updates the list serving as a guideline to assist taxpayers in identifying items that remain tangible personal property after installation; and
119.0, Desktop Publishers – outlining the application of tax to various types of sales by these entities.
The latest document can be found on the province’s website at: SK PST Rulings.