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Individuals that operate trucks in Saskatchewan and in one or more other jurisdictions (other provinces, territories or in the U.S.) pay sales tax through the PVT.
The PVT allows people who have registered an interjurisdictional vehicle to pay sales tax based on their proportionate travel in Saskatchewan. When they register their vehicles, the vehicle registration office will collect the PVT.
Under the PVT, individuals who hold a valid apportioned vehicle registration (cab card), issued by any jurisdiction in North America and displaying Saskatchewan (SK) as a registered jurisdiction, may purchase or lease their interjurisdictional vehicles, trailers and most repair parts and labour, exempt of the Provincial Sales Tax.
For more information, refer to Information Bulletin PST-50, Interjurisdictional Carriers on the Provincial Sales Tax page.