Programs & Services
Liquor Consumption Tax
The Liquor Consumption Tax is a 10% tax on the total selling price of beer, wine, and spirits. Businesses selling liquor in Saskatchewan that are required to be licenced under The Alcohol and Gaming Regulation Act, must be licenced under The Liquor Consumption Tax Act for the sale of liquor.
Collected under the authority of The Liquor Consumption Tax Act, effective June 1, 1979. Prior to this time, the tax was collected under The Education and Health Tax Act.
Imposes a direct tax on the consumption of beer, wine and spirits.
10% (effective April 2, 2002)
Liquor Consumption tax Revenue
(Prior to 1979/80, Liquor Consumption Tax and Education and Health Tax were combined into one figure.)