First Nation bands and on-reserve stores may enter into arrangements with the Government of Saskatchewan to sell fuel and tobacco products tax free to status Indians. Retailers must verify that the purchaser is eligible for tax exemptions.  Find out more in Information Notice, IN 2017-18, Notice to First Nations and On-Reserve Retailers Regarding Tax-Exempt Purchases of Fuel and Tobacco Products.

Since the taxes are included in the price paid by the retailer, the retailer claims a refund on tax-free sales made to status Indians who present a valid Certificate of Indian Status Identification card at the time of their purchase.

On-reserve retailers may participate in the Fuel and Tobacco Tax Refund Program by meeting the requirements outlined FN-1 First Nations Fuel and Tobacco Tax Refund Program.

Overview

On-reserve retailers may claim a tax refund on their fuel and tobacco sales made to status Indians.

Benefits

On-reserve retailers that have entered into an arrangement with the Ministry of Finance are able to sell fuel and tobacco products tax-free to status Indians who presented a valid Certificate of Indian Status Identification card at the time of their purchase.

How to Apply

On-reserve retailers report their tax-free sales made to eligible status Indians through their Point of Sale cash register system that is electronically connected to the Real Time Validation System (RTVS).

On-reserve retailers submit their fuel and tobacco purchase invoices to verify that tax was paid on the fuel and tobacco products that they sold tax free to eligible status Indians.

The sales data is matched to the purchase invoices and a direct refund deposit is issued to the retailer’s account.

To apply for a refund of tax paid on fuel purchased directly by the band and delivered onto the reserve for band use or consumption, complete and submit the Refund Application for Fuel Purchased by Band to:

Email:SaskTaxInfo@gov.sk.ca

Write:

   Ministry of Finance

   Revenue Division

   PO Box 200

   Regina, SK S4P 2Z6

Application for Fuel and Tobacco Refund Program(RTVS)

Application for on-reserve retailers to be registered for the Fuel and Tobacco Refund Program (RTVS)

Black Stock Tobacco List of Licensed Saskatchewan Suppliers

List of suppliers licensed for the purpose of selling or supplying Black Stock Tobacco in Saskatchewan to exempt sale retailers.

Registered Exempt Sale Retailers – On-Reserve Stores

List of on-reserve retailers registered to purchase and sell Black Stock Tobacco.

Refund Application for Fuel Purchased by Bands

Application for First Nations to apply for tax paid on fuel purchased directly by the band and delivered onto the reserve for their own consumption.

Direct Deposit Form

To apply for direct deposit payment.

POS System Dealers

List of point of sale (POS) system dealers.

Fuel Tax Agreement

Complete and submit with your fuel and tobacco refund program application if fuel is to be sold.

Business Consent Form

Complete the business consent form to allow a taxpayer representative access to your account information.

Purchase Reporting Cover Sheet

On-reserve tobacco and fuel purchase report.