Tax Information Updates

• BC-5, Beverage Container Program - Ready to Serve Beverages
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• FT-1, General Fuel Tax Information
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin.

• FT-2, Fuel Competition Assistance Program
  This information bulletin has been revised in response to the change in the Manitoba Fuel Tax rates effective January 1, 2025. A new section was added regarding the Tax Tips Line. Changes are indicated by a (|) in the left margin.

• FT-6, Fuel Tax Licensing and Reporting Requirements
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin.
  
  
• IPT-1, Insurance Premiums Tax
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin.
  
  
• LCT-1, Liquor Consumption Tax - General Information
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• PST-5, Registration and Reporting Requirements
  This bulletin has been revised to provide minor clarifications on tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• PST-40, Dentists and Denturists
  Additional examples of taxable and exempt dental supplies have been added. Changes are indicated by a (|) in the left margin.

• PST-77, Buying and Selling a Business
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• TT-1, Tobacco Tax General Information
  This bulletin was revised to provide consistent terminology regarding tobacco suppliers. Responsibilities of tobacco suppliers to confirm retailer licensing was also clarified.
  
  
• VPT-1, Vapour Products Tax
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• IN 2024-03, Government of Canada – Goods and Services Tax (GST) Break
  This Information Notice was created to advise that Saskatchewan consumption taxes will continue to apply for the duration of the recently announced federal Goods and Services Tax (GST) temporary tax break.

• IN 2024-02, Filing and Paying Provincial Taxes in the Event of a Postal Disruption
  This information notice has been created to provide information on how to file tax returns and make payments in the event of a Canada Post postal disruption.

• Information Bulletin TT-1, Tobacco Tax General Information
  This bulletin has been updated to include the new requirement for vendors to be licensed and to clarify tax return filing method requirements. n addition, general information was added regarding penalty and interest provisions and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  A new Application for Tobacco Retailer Licence was created, and the Application for Tobacco Tax Supplier Licence was updated.

• Information Bulletin TT-3, Tobacco Tax Memo Filing
  This bulletin has been created to provide detailed information to tobacco tax suppliers required to submit tobacco tax memos.
  
  
• Information Bulletin GENERAL-1, Penalty and Interest Charges
  This bulletin has been created to provide detailed information regarding the penalty and interest provisions for late tax returns and payments and audit assessments.
  
  
• Information Bulletin PST-77, Buying and Selling a Business
  This bulletin has been created to provide detailed information regarding the tax obligations when buying or selling a business.
  A new Bulk Sale Clearance Certificate Application Formhas been created, to be completed by the seller when selling their business.

• Information Bulletin PST-79, Irrigation
  This bulletin has been created to provide tax information regarding the application of tax to irrigation equipment and related installation and provides clarification regarding tax exemptions for on-farm irrigation projects.
  
  
• Information Bulletin BC-5, Beverage Container Program - Ready to Serve Beverages
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• Information Bulletin LCT-1, Liquor Consumption Tax - General Information
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-5, Registration and Reporting Requirements
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments, and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• Information Bulletin VPT-1, Vapour Products Tax
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• Fuel Tax Bulletin FT-1, General Fuel Tax Information
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Fuel Tax Bulletin FT-6, Fuel Tax Licensing and Reporting Requirements
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments. Revisions are noted by a bar (|) in the left margin.
  
  
• Insurance Premiums Tax Bulletin IPT-1, Insurance Premiums Tax
  The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.
  
  
• Corporation Capital Tax Bulletin CCT-1, General Information
  The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.

• BC-5, Beverage Container Program - Ready to Serve Beverages
  SARCAN’s contact information was updated. The following revisions were made for clarification purposes only: information was added regarding the timing for reporting and remitting the beverage container deposits and environmental handling fees, and information regarding registration was expanded. Revisions are indicated by a bar (|) in the left margin.

• PST-63, Sales to First Nations Individuals and Organizations
  Revisions were made in several areas to clarify the exemption criteria and documentation requirements for sales and leases to Status Indians, Indian bands and band-empowered entities. Wording was also revised for consistency in several Provincial Sales Tax (PST) Bulletins. Revisions are indicated by a bar (|) in the left margin.
  
  Revisions were made to several other Provincial Sales Tax (PST) bulletins to provide consistent information in this area, along with other minor clarifications or additions, as described for each of the bulletins below.

• PST-5, Registration and Reporting Requirements
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-6, Extended Warranty and Maintenance Contracts
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-11, Mobile, Modular and Ready-to-Move Homes
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-12, Services to Real Property
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-15, Service Stations & Automotive Repair Shops
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-17, Hardware and Building Supply Stores
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-18, Commercial Vehicle Sales and Leases
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-20, Printers and Desktop Publishers
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. References to outdated technology were removed. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-24, Realtors
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-25, Photographers, Photo Finishers and Video Producers
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-26, Veterinarians and Veterinary Supply Businesses
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-28, Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-29, Autobody Shops
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-31, Hunting and Fishing Lodges and Outfitters
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-38, Non-Resident Real Property and Service Contractors
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-43, Industrial and Construction Equipment and Supplies
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-48, Recreation Vehicle Dealers
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-51, Florists
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-57, Repair and Installation Services
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-66, Employment Placement Services
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-67, Advertising Services
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-68, Auctioneers
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• PST-71, Sand, Gravel, Crushed/Screened Bases and Decorative Rock
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-72, Rental Businesses
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• PST-78, Private Vehicle Sales and Other Vehicle Transactions
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• CCT-1, General Information
  This bulletin was created to consolidate general information into one bulletin that was previously distributed amongst numerous bulletins. This includes instalment payment information that previously existed as a separate bulletin (CT-4 Corporation Capital Tax Instalments).

• CCT-2, Calculation of Paid-up Capital
  This bulletin has been updated with minor changes for clarification and to remove duplication of general information now found in CCT-1, General Information. This bulletin was renamed to CCT-2 from its previous title, CT-1.

• CCT-3, Allowable Deductions
  This bulletin has been updated to remove any references to obsolete information. This bulletin was renamed to CCT-3 from its previous title, CT-2.

• CT-4, Resource Surcharge
  This bulletin was updated to remove references to obsolete information and duplicated general information now found in CCT-1, General Information. In addition, wording was added to ensure consistency and to provide additional clarification on the paid-up capital calculation requirement. This bulletin was renamed to CCT-4 from its previous title, CT-3.

• PST-7, Computer Hardware, Software & Computer Services
  Information Bulletin PST-7 was updated to provide clarification regarding the application of tax to Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS); and admissions to certain courses, programs, workshops and seminars. The documentation requirements for exempt sales to First Nations individuals and organizations were also updated for clarification. Changes are indicated by a (|) in the left margin.

• PST-46, Service Enterprises
  Information Bulletin PST-46 was updated to provide clarification regarding the application PST to admissions to certain courses, programs, workshops and seminars. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• PST-62, Accounting Services
  Minor revisions were made to Information Bulletin PST-62 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Changes are indicated by a (|) in the left margin.

• PST-64, Legal Services
  Minor revisions were made to Information Bulletin PST-64 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• PST-76, Admissions, Entertainment and Recreation
  Information Bulletin PST-76 was updated to provide clarification in several areas including the following: online sales of taxable admissions delivered electronically, and resale of tax-paid tickets; admissions to certain courses, programs, workshops and seminars; exempt tuition; documentation for exempt sales to First Nations individuals and organizations; and memberships where members receive taxable goods and services, including taxable admissions, entertainment and recreation. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• Information Bulletin FT-2, Fuel Competition Assistance Program
  This bulletin has been revised in response to the change in the Alberta Fuel Tax rates effective April 1, 2024. It also reflects the program name change from the “Gasoline Competition Assistance Program” to the “Fuel competition Assistance Program” in order to acknowledge the inclusion of diesel and dyed diesel in the fuel tax differential allowance.

• Fuel Competition Assistance Application
  This application has been updated to reflect the program name change from the “Gasoline Competition Assistance Program” to the “Fuel Competition Assistance Program” due to the inclusion of diesel and dyed diesel.

• Information Notice IN 2024-01, Budget 2024-25
  This notice has been published to provide general information regarding changes to promote compliance and foster a fair and competitive environment for all Saskatchewan businesses.

• Information Bulletin MP-3, Saskatchewan Manufacturing and Processing Exporter Tax Incentive
  This bulletin has been updated to reflect 2023 being the final program year. Revisions are noted by a bar (|) in the left margin.

• PST-75, PST Rebate for New Home Construction
  Information Bulletin PST-75 and the related application forms have been revised to provide minor clarifications. Changes to the bulletin are indicated by a bar (|) in the left margin.

• Information Bulletin IPT-1, Insurance Premiums Tax
  This bulletin has been issued to clarify tax rates and filing requirements for Insurance Premiums Tax.

• Black Stock Tobacco – List of Saskatchewan Suppliers
  The List of Saskatchewan Suppliers has been updated to reflect a change in available suppliers, effective January 1, 2024. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin FT-2, Gasoline Competition Assistance Program for Border Fuel Dealers and Fuel Tax Collectors has been updated to include the expansion of the Gasoline Competition Assistance program along the Manitoba border and the addition of diesel to the listing of eligible fuels. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-75, PST Rebate for New Home Construction
Minor revisions were made to clarify the eligibility criteria for the recently expanded PST Rebate for New Home Construction, and the link to the PST Rebate for New Home Construction Application Form – Apr 2020 to Mar 2023 - Owner-Built was corrected. Changes made to the bulletin in October 2023 and December 2023 are indicated by a (|) in the left margin.

• Information Bulletin FT-2, Gasoline Competition Assistance Program for Border Fuel Dealers and Fuel Tax Collectors has been updated to reflect a change in assistance rates, effective January 1, 2024. This change is due to fuel tax rate changes in Alberta and Manitoba. Revisions are noted by a bar (|) in the left margin.

• PST-75, PST Rebate for New Home Construction
  Information Bulletin PST-75 has been revised due to the expansion (effective retroactively to April 1, 2023) to the Saskatchewan PST Rebate for New Home Construction. Changes to the bulletin are indicated by a bar (|) in the left margin. 

• IN 2023-06, Drilling Rig Related Equipment PST Remission
  This notice was created due to an amendment to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures as described in the notice, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records.

• PST-5, Registration and Reporting Requirements
  The bulletin title was changed from General Information and the contents were revised to focus on registration and reporting requirements for businesses which make sales to Saskatchewan customers. Information on freight and environmental charges were removed from this bulletin and given their own dedicated publication. Changes are indicated by a (|) in the left margin.

• PST-13, Petroleum Drilling & Well Servicing Contractors
  This bulletin was updated to include details of an amendment made to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures, as described in the bulletin, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records. Changes are indicated by a (|) in the left margin.

• PST-16, Farm Implement and Farm Supply Dealers
  Clarification was provided for the application of tax on real property contract work provided to farmers. Changes are indicated by a (|) in the left margin.

• PST-18, Commercial Vehicle Sales and Leases
  The name of this bulletin was changed from Motor Dealers and Leasing Companies. Clarification was added for vehicle trade-ins and consignment sales. Information related to private sales, settler’s effects, and other transactions not relevant to motor vehicle dealers, was moved to the new information bulletin PST-78, Private Vehicle Sales and Other Vehicle Transactions. Changes are indicated by a (|) in the left margin.

• PST-58, Used Goods
  This bulletin had a section on the sale of used vehicles which was updated to reflect the introduction of PST-78, Private Vehicle Sales and Other Vehicle Transactions and changes made to PST-18, Commercial Vehicle Sales and Leases. Changes are indicated by a (|) in the left margin.

• PST-60, Business Asset Transfers
  This bulletin was updated to include information on the transfer of vehicles between closely related parties and details on how tax applies to asset transfers by partnerships. Changes are indicated by a (|) in the left margin.

• PST-63, Sales to First Nations Individuals and Organization
  Information was added in most sections of this bulletin to provide clarification on sales to First Nations. New sections were added with details on remote stores and Vapour Products Tax (VPT). Changes are indicated by a (|) in the left margin.

• PST-78, Private Vehicle Sales and Other Vehicle Transactions
  This bulletin was created to provide information regarding the application of PST to vehicle transactions other than sales and leases by licensed motor vehicle dealers and leasing companies.

Tax Information Bulletins and Information Notices have been updated or added as described below:

• Information Bulletin PST-7, Computer Hardware, Software & Computer Services, has been revised to provide updated information regarding the application of PST effective October 1, 2022, to certain training, courses, workshops, seminars, etc. The Exempt Sales section has also been revised to provide clarification regarding the exemption criteria for sales of services in addition to hardware and software. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-14, Oil and Natural Gas Producers, has been revised to provide clarification regarding the application of PST to equipment “lost in-hole” invoiced to a producer, oil used by producers for various purposes, and environmental fees. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-51, Florists, was developed to provide florists with clarification of how PST applies to their industry. Prior to March 2023, information for florists was included in Information Bulletin PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers.

• Information Bulletin PST-72, Rental Businesses, has been revised to provide clarification regarding the application of PST to fuel charges in relation to rentals, equipment provided along with an operator. Section E was revised to provide clarification regarding the exemption for labour and equipment charges in relation to the set up and tear down of rented scaffolding equipment. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-75, PST Rebate for New Home Construction, was revised to extend the rebate application deadline to March 31, 2024. All other eligibility criteria and application requirements remain the same.

• Information Notice IN 2023-03, Gift Baskets and Packages of Bundled Goods, was created to assist businesses in determining how to apply tax to gift baskets and other packages containing both taxable and exempt goods, and/or goods subject to one or more taxes (i.e. Provincial Sales Tax, Liquor Consumption Tax, and Vapour Products Tax), when the basket or package is sold for a single price and the values of goods in each tax category are not broken out by the manufacturer or vendor.

• Information Notice IN 2023-04, Freight and Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  

• Information Notice IN 2023-04, Freight and Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  

• Information Notice IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment, was revised to provide a refund application deadline of March 31, 2025, in relation to PST paid between April 1, 2017 and March 31, 2023, on qualifying drilling rigs and related equipment meeting the revised substantial use criteria due to its use in the specified geothermal drilling activities.

The following publications have been issued or revised as a result of Budget 2023-24 Provincial Sales Tax updates. Additional revisions provide further clarification in other areas. Revisions are identified within each publication by a bar (|) in the left margin.

• IN 2023-02, Budget 2023-24 – Provincial Sales Tax Updates (New)
• IN 2020-05, Drillings Rigs, Service Rigs and Related Equipment
• PST-12, Services to Real Property
• PST-13, Petroleum Drilling & Well Servicing Contractors
• PST-16, Farm Implements and Supplies
• PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers
• PST-38, Non-Resident Real Property and Service Contractors
• PST-42, Medical Equipment and Supplies

• PST-31, Hunting and Fishing Lodges and Outfitters
  The bulletin title was changed and information was revised to be specific to hunting and fishing lodges and outfitters. Information was updated to provide clarification regarding the application of PST to guide services and recreational activities effective October 1, 2022, and information was added regarding a policy change in relation to complimentary guide services and recreational activities.

• PST-46, Service Enterprises
  Information on training was revised due to the application of PST effective October 1, 2022, on certain courses, programs, workshops, seminars, conferences and conventions (Section G).

• PST-76, Admissions, Entertainment and Recreation
  Information was updated to provide clarification regarding the application of PST to certain courses, programs, workshops, seminars, conferences and conventions, and information was added regarding a policy change in relation to complimentary admissions, entertainment and recreation.

• IN 2017-09, Requirement to Collect Tax at Craft & Trade Shows
  Information was added regarding the application of PST effective October 1, 2022, to admissions, entertainment and recreation, which includes admissions paid to attend craft or trade shows. Vendor and exhibitor registration requirements were also clarified.

• IN 2023-01, Gift Cards and Pre-Paid Cards
  This notice was issued to provide information and clarification regarding the application of Provincial Sales Tax (PST) to gift cards and other forms of pre-paid cards.

• MP-2 Saskatchewan Manufacturing and Processing Investment Tax Credit
  MP-2, Saskatchewan Manufacturing and Processing Investment Tax Credit has been updated to provide further clarification on the eligibility of lease equipment and the 10% gross revenue criteria. Revisions are noted by a bar (|) in the left margin.