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Businesses that purchase these services for resale may purchase the services tax exempt by quoting their Provincial sales Tax licence number to their suppliers.

Drycleaning Sales Agents
Drycleaners who establish agents throughout an area for pick-up and drop-off of items for cleaning may account for the tax using one of two methods:
      1) If the agent sells the services as an independent firm, the agent must collect the tax. The agent can purchase the drycleaning services tax exempt by providing the drycleaner with their provincial Sales Tax number.

      2) If the agent sells the services on behalf of the drycleaner, the drycleaner must collect and remit the tax.

Alterations and Repair
Businesses that provide these services must collect tax on the total charge to their customers for alteration charges, such as mending, hemming, zipper replacement and sewing. tax does not apply to materials used in the repair. You may purchase the repair materials tax exempt by providing your vendor's licence number to the supplier.
Alterations or repair to children's clothing are not subject to tax.
Business that purchase alterations and repair services for resale may purchase the services tax exempt by providing their Provincial sales tax licence number to their supplier.

Packaging Materials
Effective August 1, 2001 all purchases of containers, labels, hangers, plastic covers, pins, tags and similar suppliers provided to the customer with laundry and drycleaning services are exempt from tax. you may purchase the materials tax exempt by providing your Provincial Sales Tax licence number to the supplier.

Exempt Services
Businesses that provide self-serve coin-operated laundry services are not required to collect tax.

Lost or Damaged Goods
Launderers and drycleaners who replace lost or damaged goods for their customers are responsible for tax on the purchase of the replacement goods.

Sales of Used Business Assets
Businesses are required to collect tax on the sale of used assets, such as vehicles and equipment. When used assets are being sold as part of the closure of a business, the purchaser is required to self-assess and report the tax.

Good and Services for Your Own Use
Businesses are required to pay tax on purchases of equipment, services used in their business. If they are purchased from a licensed supplier, the tax must be paid to the supplier. If they are purchased from an unlicensed supplier located outside saskatchewan, the tax must be submitted with the return on the laid down cost, which includes exchange, transportation charges, customers and excise duties, and importation charges, but not the GST.

Goods and services on which the tax must be paid include:

• Equipment, tools, furnishings, repair parts, repair labour and stationery.
• Cleaning supplies, including chemicals, soaps and solvents.

Information bulletins and publications are available on the Internet at: 
www.gov.sk.ca/finance

Updated September 21, 2001