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Businesses > Consumption taxes > Tobacco > Vending machine operators
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Vending machine operators

If you apply for a registration certificate and are a vending machine operator, indicate on your Application for Registration, form LM-1-V, the number of vending machines you intend to operate.

You must also enclose with your application a list indicating the make, serial number and location of each vending machine you wish to operate and, in the case of vending machines you do not own, the name and address of the owner.

A sticker on which your registration number is printed will be issued to you for each vending machine. Affix the sticker to the machine in plain view, near the coin slot.

For each vending machine, you must maintain a register containing the following information:

  • the make, model and serial number of the vending machine and the location at which it is operated or (if applicable) stored;
  • the dates on which the vending machine is stocked, the number of packages put into the vending machine when it is stocked, the number of packages sold (listed by package format) since the last time the machine was stocked, and the retail selling price of the packages sold.
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