Summary

This bill removes the provincial sales tax exemption on vapour products (such as vaping devices and e-liquids) that are currently exempt because they are taxed under The Vapour Products Tax Act. Once the bill takes effect on June 1, 2025, vapour products will be subject to provincial sales tax in addition to the vapour products tax.

Right now, if you buy a vaping device or e-liquid in Saskatchewan, you pay the vapour products tax but not the provincial sales tax (PST). This bill changes that by removing the PST exemption for vapour products. Starting June 1, 2025, vapour products will be subject to both the vapour products tax and the PST. This means the total tax you pay when buying these products will increase. The bill does not specify the PST rate or how much more consumers will pay in total, as that depends on the existing PST rate applied to the purchase price. Retailers selling vapour products will need to collect PST on these items in addition to the vapour products tax they already collect.