sar can be included in 
ls or 
tsls specification to specify a multiplicative seasonal autoregressive term. A 
sar(p) term can be included in your equation specification to represent a seasonal autoregressive term with lag 

. The lag polynomial used in estimation is the product of that specified by the 
ar terms and that specified by the 
sar terms. The purpose of the 
sar expression is to allow you to form the product of lag polynomials.