All businesses operating in Saskatchewan are required to be
licenced or registered with the Ministry of Finance for Provincial Sales Tax (PST)
purposes. This on-line service allows taxpayers to verify the businesses they are
dealing with have met this requirement and have an active PST vendor's licence or
registered consumer number.
A vendor's licence is issued to businesses making retail sales. These businesses may
purchase goods for resale exempt from PST by quoting their vendor's licence number to
their suppliers. Goods that are not for resale may not be purchased tax free. A vendor's
licence number is a seven digit number that begins with a "0", "1", or "2".
A registered consumer number is issued to businesses operating in Saskatchewan that do
not generally make retail sales but purchase taxable goods and services for business
use. This number cannot be used to purchase goods or services without paying the PST.
A registered consumer number is a seven digit number that beings with a "5".
The PST registry will confirm a business has either a vendor's licence or a registered
consumer number, but will not disclose the number. To mitigate privacy concerns, some
accounts registered by individuals have been removed from this service.
Note: The PST registry does not
replace the contract clearance process for non-resident contractors. For further
information regarding the clearance process please see Information Bulletin PST-38,
Information for Non-Resident Real Property and Service Contractors at the
http://finance.gov.sk.ca/revenue/pst/bulletins/PST-38 Non Resident Contractors.pdf
Conditions of Use and Disclaimer
The information provided by this registry is not intended to provide legal advice or
to be relied on as binding in any dispute, claim, action, demand or proceeding. The
Ministry of Finance disclaims all liability for the use of information provided by
this service by any user, including any losses, damages, lawsuits, claims or expenses
anyone may incur as a result of using this information.
Any commercial reproduction, downloading or linking of the registry or results is
Use of the PST On-Line Registry is only to validate that a business is registered for
Provincial Sales Tax purposes.