The Tobacco Tax Act, 1998 imposes a tax on tobacco products purchased in Saskatchewan or imported into the Province for consumption.
Authority
Collected under the authority of The Tobacco Tax Act, 1998.
Basis
Imposes a direct tax on all tobacco products consumed in Saskatchewan.
Rates
Date of Tax Change |
Cigarettes $
(per pkg.
of 25)
|
Tobacco
$
(per 25
grams)
|
|
Cigars
|
March 22/17 |
6.75 |
6.75 |
|
100% of taxable value to $5.00 max, minimum of 35¢ per cigar |
March 21/13 |
6.25
|
6.25
|
|
100% of taxable value to $5.00 max, minimum of 35¢ per cigar |
March 25/10 |
5.25
|
5.25
|
|
100% of taxable value to $5.00 max, minimum of 35¢ per cigar |
October 28/06 |
4.575
|
4.575
|
|
95% of taxable value to $5.00 max,
minimum of 35¢ per cigar
|
April 1/04
|
4.375
|
4.375
|
|
95% of taxable value to $5.00 max,
minimum of 35¢ per cigar
|
March 28/02
|
4.00
|
4.00
|
|
95% of retail selling price to $5.00 max, minimum of 35¢ per cigar
|
March 30/00
|
2.15
|
1.925
|
|
95% of retail selling price to $2.50 max, minimum of 35¢ per cigar
|
March 27/99
|
2.15
|
1.425
|
|
95% of retail selling price to $2.50 max |
March 21/97
|
2.10
|
1.375
|
|
95% of retail selling price to $2.50 max
|
Revenue
Year
|
Revenue
|
1995/96
|
$114,180,000
|
1996/97
|
$116,869,000
|
1997/98
|
$123,631,000
|
1998/99
|
$122,680,000
|
1999/00
|
$123,866,000
|
2000/01 |
$122,012,000
|
2001/02 |
$120,049,000
|
2002/03 |
$158,472,000
|
2003/04 |
$176,747,000
|
2004/05 |
$187,029,000
|
2005/06 |
$171,107,000
|
2006/07 |
$190,334,000
|
2007/08 |
$190,412,000
|
2008/09 |
$199,072,000
|
2009/10 |
$196,868,097
|
2010/11 |
$237,507,244
|
2011/12 |
$242,852,691
|
2012/13 |
$253,353,451
|
2013/14 |
$276,234,250
|
2014/15 |
$260,695,758
|
2015/16 |
$263,685,686
|
2016/17 (Budget) |
$261,300,000
|
Tax information on fuel and tobacco purchases for Status Indians on reserves.
|