Tax must be collected on the total charge to the customer, including parts and labour and service call charges related to these services. Mileage and subsistence charges are also subject to PST.
What should I charge for PST in Saskatchewan?
PST is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.
When should you not charge PST?
You don’t charge your customers GST/PST/HST for goods and services that are zero-rated such as: ê Basic groceries from a grocery store (meat, fish, dairy, vegetables, etc.)
Is PST charged on Labour in Saskatchewan?
A contractor engaged in services to real property is required to collect PST on the total charge to the customer for the services, including all related charges and fees such as charges for labour, materials, transportation, insurance, service fees, and any tax, levy or duty, other than the GST.
What services are exempt from PST in Canada?
PST exemptions
- Food for human consumption (e.g. basic groceries and prepared food such as restaurant meals)
- Books, newspapers and magazines.
- Children-sized clothing.
- Bicycles.
- Prescription medications and household medical aids such as cough syrup and pain medications.
Should I be charging PST?
Yes, you must pay PST on all goods you acquire for business or personal use, unless a specific exemption applies (e.g. goods purchased for resale). Generally, you pay PST when you purchase or lease taxable goods from your supplier. If your supplier does not charge you PST, you must self-assess the PST due.
What items are PST exempt in Saskatchewan?
Examples of non-taxable items: basic groceries, reading materials, agricultural equipment and prescription drugs and medicine. One common PST exemption is on the purchase of goods for resale.
Do you charge GST and PST on mileage?
When a receipt or invoice is being processed on a travel expense report or cheque requisition, the GST is noted in most cases. Meal per diems, parking at meters and parking lots, mileage and taxi charges have hidden GST in the total cost for expenses in Canada.
Is fuel subject to PST?
Provincial sales taxes do not apply to fuels such as gasoline or diesel, except where they have the harmonized sales tax (HST) and in Quebec (QST).
Should I charge my customers tax?
As of 2022, only five states don’t collect sales tax at the state level: Alaska, Delaware, Montana, New Hampshire, and Oregon. The good news is you’re only required to collect sales tax if you meet the criteria for establishing a significant business presence in the state or “sales tax nexus.”
Do you charge PST for Labour?
You do not charge PST on the floors or your labour to your customers because PST is not applicable to items that become part of real property. If you want to recover the cost of the PST you paid, then you would include it as part of your quote or price, but it cannot be explicitly stated on your invoices.
Is there PST on training in Saskatchewan?
Effective October 1, 2022, PST applies to the total charge for taxable admissions, entertainment, and certain recreation in relation to a place or facility, or a seminar, activity, or event in Saskatchewan.
When did Saskatchewan start charging PST?
April 1, 2017
Beginning on April 1, 2017, contractors must become licensed vendors under The Provincial Sales Tax Act (Saskatchewan), and must collect PST at the rate of 6% on the total contract price charged to their customers. PST must be indicated as a separate line item on contractor invoices.
Which services is not included in taxable services?
Table of contents
- Employee Services under Employment Agreement.
- Services by Court or Tribunal.
- MP or Person in a constitutional post or government post.
- Funeral and related services.
- Sale of land and/or completed building.
- Actionable claims apart from the lottery, etc.
- Sale from and to Non-taxable territories.
What services are exempt from service tax?
General Service Tax Exemptions
Any service that is offered to any international organisation or to the United Nations is exempt from service tax. Any service that is offered to units of Special Economic Zones or to Special Economic Zone developers is exempt from service tax.
What are zero rated services in Canada?
Zero-rated supplies
basic groceries such as milk, bread, and vegetables. agricultural products such as grain, raw wool, and dried tobacco leaves. most farm livestock. most fishery products such as fish for human consumption.
What tax does my business have to charge when shipping to another province?
5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon. 13% (HST) in Ontario. 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.
How much tax do I charge my customers?
7.25 percent
A base sales and use tax rate of 7.25 percent is applied statewide. In addition to the statewide sales and use tax rate, some cities and counties have voter- or local government-approved district taxes.
Do I charge GST or HST on sales to another province?
In general, GST and HST is charged in the province where the goods are delivered.
What is an exempt item?
If a good or business is “exempt,” the government doesn’t tax the sale of the good, but producers cannot claim a credit for the VAT they pay on inputs to produce it.
What items are usually tax exempt?
Some items are exempt from sales and use tax, including:
- Sales of certain food products for human consumption (many groceries)
- Sales to the U.S. Government.
- Sales of prescription medicine and certain medical devices.
- Sales of items paid for with food stamps.