Saskatchewan Updates Guidance to Clarify Non-Resident Vendor Registration Requirements

Saskatchewan has updated Information Bulletin PST-5, “General Information”, and Information Notice IN 2017-20, “Non-Resident Vendors – Provincial Sales Tax (PST) Registration”, to clarify its non-resident vendor registration requirements, including the requirement for non-resident vendors to register for PST if they sell tangible personal property in Saskatchewan and hold the goods in inventory in the province when accepting customer orders.  In addition, the revised documents remind taxpayers that registration is required for businesses located outside of the province that provide taxable services in Saskatchewan, as well as for businesses that sell insurance contracts to consumers in, or in respect of property situated in, the province.