Coin-operated machines

Generally, any goods or services you sell through vending machines or coin-operated machines are subject to GST/HST. This includes basic groceries such as milk and fruit, which are usually zero-rated.

As the price of these goods and services includes GST/HST, we consider you to have collected GST/HST when you remove the money from the vending or coin-operated machine.

Example

You collect $100 from your coin-operated machine in Ontario. Multiply that amount by 6/106 to determine the GST collected.

Note
GST/HST is equal to zero for revenues from coin-operated machines that are designed to accept only a single coin of 25¢ or less as the total amount payable for the good or service.

Example
If you sell a lollipop in a vending machine for 25¢, and the vending machine only accepts one 25¢ coin, the GST/HST is equal to zero.

This rule does not apply to machines that accept:

• $1 or $2 coins; and
• more than one coin for the amount payable for the good or service.

Note
Coin-operated washers and dryers in common areas of residential buildings are exempt from GST/HST.

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)