Summary

Bill 624 amends the Provincial Sales Tax Act to exempt children's clothing and a specified list of grocery store foods from provincial sales tax. The bill adds these items to the existing list of tax-exempt goods in section 8(1) of the Act.

This bill removes the provincial sales tax from two categories of goods: clothing for children under 16 and specific grocery store foods. The food exemption covers items like rotisserie chickens, pre-made soups and chili, pre-packaged salads, mixed and salted nuts, muffins, granola bars, protein bars, fruit juices, yogurt drinks, sandwiches, wraps, and prepared platters of cheese, meat, fruit, or vegetables. The bill also allows the Lieutenant Governor in Council to add other foods to the exempt list through regulation. Right now, many grocery items are already GST-exempt federally, but Saskatchewan charges PST on some prepared and convenience foods. If passed, this bill would eliminate that provincial tax on the listed items, meaning Saskatchewan residents would pay less at checkout for these goods. The exemption for children's clothing would apply to all clothing purchased for anyone under 16.