University of Saskatchewan

Financial Services Division (FSD)

Purchase Order Tax Codes

Description of tax codes and exemption certificates for Saskatchewan Provincial Sales Tax ("PST") and tax codes for Canadian Goods and Services Tax ("GST")

Please note that effective May 1, 2014, the number of tax codes available for use on the purchase order (purchase requisition) is reduced to seven (7), as listed below.

G.S.T. REGISTRATION NUMBER 11927 9313 RT0001

Tax Code Description
UII This is the most common tax code, applied when the vendor charges both GST and Saskatchewan PST. Examples include most goods bought within Saskatchewan. Select UII if you don't know which tax code to use.
UIS Use this code when the vendor charges GST but not Saskatchewan PST, but the item is still subject to Saskatchewan PST. Examples include purchases of most goods from other provinces where the vendor is not registered to collect Saskatchewan PST.
UIN Use this code when the vendor charges GST only and the item is PST-exempt. Examples include general consulting and other non-taxable services; books; goods acquired for resale; memberships; conferences in Canada.
UES Use this code when the item is GST-exempt, or a good that will be imported into Canada from a non-Canadian vendor and is subject to Saskatchewan PST. Examples include most goods imported into Canada (GST will be assessed by the Custom Broker when the goods cross the border).
UEN Use this code for items similar to tax code UES, except where they are exempt from Saskatchewan PST. Examples include exempt farm items.
USS Use this code when GST and PST self-assessment is required. Self-assessment applies when services are acquired from a vendor outside of Canada. Examples include repair or installation services of movable property; computer software licenses—in both cases only from vendors outside of Canada.
USN Use this code when GST self-assessment is required and the item is PST-exempt. Selfassessment applies when services are acquired from a vendor outside of Canada that is not registered for Canadian GST. Examples include training and other PST-exempt services; digital books.

For assistance with applying the right tax code, contact Purchasing Services, FSD: http://www.usask.ca/fsd/departments_contacts/departments/purchasing_services.php

DO NOT USE the following tax codes on purchase requisitions:

CEN DO NOT USE. For affiliated companies only.
UAN DO NOT USE. Financial feeds only.
UEI DO NOT USE. Financial feeds only.