Understand Tobacco Tax
Overview
Licensed importers, primarily tobacco wholesale dealers who import tobacco into Saskatchewan for resale to retailers, collect and remit the tax.
Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge).
Cigars continue to be taxed at 100% of the taxable value of a cigar. A minimum tax of 25 cents per cigar and a maximum tax of $5.00 per cigar is applied.
Licensed tobacco importers must file a Tobacco Tax return by the 20th of the month following the purchase of their tobacco products.
Eligibility
Licensed tobacco importers must file Tobacco Tax returns on a monthly basis.
Obtain an Inventory Declaration or a copy of the Tobacco Tax Return
Tobacco Tax Return
Use this template to complete your tobacco tax return. Note that this template is also available once you are logged in to SETS.
The Ministry of Finance recommends using the form built in to SETS rather than the template, where reasonable (i.e. 50 or fewer rows of data).
Inventory Declaration Form
Apply for a Tobacco Importer’s License
Overview
Tobacco wholesalers and retailers who import tobacco products directly from a manufacturer or from an unlicensed non-resident supplier must apply for a Tobacco Importer’s License.
Eligibility
To become a licensed importer of tobacco products you must:
- Complete an application form;
- Attach a business plan or financial statements to your application;
- Provide security in the form of a bond or letter of credit; and
- Agree to other reporting and filing requirements, including the reporting and remitting of tax on all tobacco purchases by the 20th of the month following the purchase.
How to Apply
Complete and return a Tobacco Tax Registration Application Form to:
Email: SaskTaxInfo@gov.sk.ca
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Request a Tobacco Tax Refund on Stolen Tobacco
Licensed importers and retailers may claim a credit/refund of tax paid on tobacco stolen from a wholesale or retail outlet by submitting
- Invoices;
- A police file number; and
- A copy of their insurer’s report to:
Ministry of Finance
Revenue Division
P.O. Box 200
Regina, SK S4P 2Z6
Apply for the Tobacco Competition Assistance Program
Overview
Tobacco tax retailers located along the Alberta border may be eligible for competition assistance for tax paid on marked tobacco products. The level of assistance is based on the tax rate differential between Saskatchewan and Alberta and the shortest distance as measured by a public road between the tobacco retailer and the nearest competition in Alberta.
Eligibility
Tobacco retailers located in the communities of Lloydminster, Onion Lake, or up to 48 kilometers by public highway from the nearest tobacco retail dealer in Alberta.
How to Apply
Submit a completed Application for Tobacco Competition Assistance
Submit the completed form by email to taxprogramsincentives@gov.sk.ca or mail to:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
