The Saskatchewan government says amendments to the provincial sales tax will ensure the sales tax is applied fairly to farming and agricultural goods and services.

The new PST exemptions effective in April include prefabricated wind breaker panels for livestock handling, insulators for electric livestock fences and certain farm equipment attached to a registered vehicle.

Other PST exemptions include on-farm dug-out excavation and farm-related trenching.

The province also clarified exemptions for farm products that include storage tanks for spraying or irrigation and farm chemicals as well as tractors.

Other exemptions include portable seed cleaners, but farmers in the business of seed cleaning must pay PST on seed cleaning equipment.

The estimated annual cost of these changes is about one million dollars.