Production Levy
A production levy is remitted to SLGA for all craft alcohol products, retailers or commercial permittees in Saskatchewan by Saskatchewan craft alcohol producers. Production levy rates are lower than the markup that would apply if the products were sold to and distributed by SLGA, approved third-party beer distributors, or approved specialty warehouses. The production levy structure includes tiered levels of production with incremental increases to consider craft alcohol producers of all sizes. A manufacturer’s production tier is determined monthly based on year-to-date global production, starting January 1st and ending December 31st.
A Type 1 manufacturer is one that uses 100 per cent of raw inputs while Type 2 manufacturers use less than 100 per cent raw inputs. Please see the following tables for Type 1 and Type 2 production levies by product category.
Beer
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <5,000 HL* | $0.10/L | $0.17/L |
| 5,001-7,500 HL | $0.11/L | $0.21/L |
| 7,501-10,000 HL | $0.12/L | $0.24/L |
| 10,001-12,500 HL | $0.13/L | $0.26/L |
| 12,501-15,000 HL | $0.15/L | $0.30/L |
| 15,001-17,500 HL | $0.18/L | $0.35/L |
| 17,501-20,000 HL | $0.20/L | $0.40/L |
| 20,001-22,500 HL | $0.24/L | $0.48/L |
| 22,501-25,000 HL | $0.30/L | $0.60/L |
| 25,001-27,500 HL | $0.38/L | $0.76/L |
| 27,501-30,000 HL | $0.45/L | $0.90/L |
| All production greater than 30,000 HL | Markup Applies | Markup Applies |
* Minimum annual production: 50 HL
Spirits
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.35/L | $0.70/L |
| 50,001-75,000 L | $0.43/L | $0.86/L |
| 75,001-100,000 L | $0.70/L | $1.40/L |
| 100,001-125,000 L | $0.96/L | $1.92/L |
| 125,001-150,000 L | $1.63/L | $3.25/L |
| 150,001-175,000 L | $2.30/L | $4.60/L |
| 175,001-200,000 L | $2.89/L | $5.77/L |
| 200,001-225,000 L | $3.20/L | $6.40/L |
| 225,001-250,000 L | $3.50/L | $7.00/L |
| 250,001-275,000 L | $3.85/L | $7.70/L |
| 275,001-300,000 L | $4.03/L | $8.05/L |
| 300,001-325,000 L | $4.20/L | $8.40/L |
| 325,001-350,000 L | $4.38/L | $8.75/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 250 L
Wine
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.18/L | $0.35/L |
| 50,001-75,000 L | $0.22/L | $0.43/L |
| 75,001-100,000 L | $0.33/L | $0.65/L |
| 100,001-125,000 L | $0.48/L | $0.96/L |
| 125,001-150,000 L | $0.63/L | $1.25/L |
| 150,001-175,000 L | $0.78/L | $1.55/L |
| 175,001-200,000 L | $0.93/L | $1.85/L |
| 200,001-225,000 L | $1.13/L | $2.25/L |
| 225,001-250,000 L | $1.33/L | $2.65/L |
| 250,001-275,000 L | $1.53/L | $3.05/L |
| 275,001-300,000 L | $1.68/L | $3.35/L |
| 300,001-325,000 L | $1.85/L | $3.70/L |
| 325,001-350,000 L | $2.00/L | $4.00/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 2,000 L
Refreshment Beverages
|
New Structure(Effective Dec 1, 2020) |
Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.16/L | $0.31/L |
| 50,001-75,000 L | $0.19/L | $0.38/L |
| 75,001-100,000 L | $0.33/L | $0.65/L |
| 100,001-125,000 L | $0.43/L | $0.85/L |
| 125,001-150,000 L | $0.64/L | $1.27/L |
| 150,001-175,000 L | $0.73/L | $1.45/L |
| 175,001-200,000 L | $0.90/L | $1.80/L |
| 200,001-225,000 L | $1.00/L | $2.00/L |
| 225,001-250,000 L | $1.13/L | $2.25/L |
| 250,001-275,000 L | $1.25/L | $2.50/L |
| 275,001-300,000 L | $1.38/L | $2.75/L |
| 300,001-325,000 L | $1.48/L | $2.95/L |
| 325,001-350,000 L | $1.53/L | $3.05/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 2,000 L
Cider
|
New Structure(Effective Dec 1, 2020) |
Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.10/L | $0.20/L |
| 50,001-75,000 L | $0.14/L | $0.28/L |
| 75,001-100,000 L | $0.20/L | $0.40/L |
| 100,001-125,000 L | $0.33/L | $0.65/L |
| 125,001-150,000 L | $0.50/L | $1.00/L |
| 150,001-175,000 L | $0.63/L | $1.25/L |
| 175,001-200,000 L | $0.73/L | $1.45/L |
| 200,001-225,000 L | $0.83/L | $1.65/L |
| 225,001-250,000 L | $0.90/L | $1.80/L |
| 250,001-275,000 L | $0.98/L | $1.95/L |
| 275,001-300,000 L | $1.03/L | $2.05/L |
| 300,001-325,000 L | $1.08/L | $2.15/L |
| 325,001-350,000 L | $1.13/L | $2.25/L |
*Minimum annual production: 2,000 L
Markup rates
Markup rates are applied to beverage alcohol products sold via SLGA Wholesale, approved third-party distributors or approved specialty warehouses and is based on alcohol content. A manufacturer’s production tier is determined based on annual global production, starting January 1st and ending December 31st.
| Markup Rates - Refreshments, Cider, Wine and Spirits (Effective April 1, 2017) | |||
| Annual Global Production (L) | Wholesale Markup |
||
| Refreshments & Cider | Wine | Spirits | |
| <25,000 | 39% | 45% | 73% |
| 25,001 to 50,000 | 43% | 50% | 80% |
| 50,001 to 75,000 | 50% | 56% | 88% |
| 75,001 to 100,000 | 60% | 64% | 98% |
| 100,001 to 150,000 | 66% | 74% | 108% |
| 150,001 to 200,000 | 75% | 85% | 119% |
| >200,000 (National) | 88%* | 99%* | 130%* |
*See National mark-up rates in the SLGA Wholesale Pricing Policy for full details.
| Beer Mark-up Rates (effective July 1, 2022) | ||
| Global Production (HL) | Wholesale Mark-up % of Landed Cost | Commercial Permittee Mark-up % of Landed Cost* |
| <2,500 HL | 8% | 23% |
| 2,501-5,000 HL | 12% | 26% |
| 5,001-7,500 HL | 15% | 28% |
| 7,501-10,000 HL | 18% | 31% |
| 10,001-20,000 HL | 22% | 34% |
| 20,001 - 200,000 HL | 25% | 37% |
| 200,001 - 300,000 HL | 25% | 37% |
| 300, 001 - 320,000 HL | 32% | 43% |
| 320,001 - 340,000 HL | 38% | 49% |
| 340,001 - 360,000 HL | 44% | 55% |
| 360,001 - 380,000 HL | 50% | 61% |
| 380,001 - 400,000 HL | 56% | 67% |
| >400,000 HL | 63%** | 74% |
*Applies to Commercial Permittee purchases direct from private distributers.
**See National mark-up rates in the SLGA Wholesale Pricing Policy for full details.