Saskatchewan levies a 6% Provincial Sales Tax (PST) on most goods and some services, in addition to the federal 5% GST, for a combined rate of 11%. The PST exempts basic groceries, children's clothing, and some other essentials to reduce the tax burden on necessities. Saskatchewan administers its own PST separately from the federal GST, unlike provinces with a combined Harmonized Sales Tax (HST). The province periodically adjusts PST rules—expanding coverage to new services or changing exemptions—as part of budget and fiscal policy decisions. PST generates significant provincial revenue supporting public services and infrastructure.