Items sold from vending machines are often the same, or of the same type, as those distributed in cafeterias or in fast-food restaurants. It has therefore been determined that all foods and beverages sold from vending machines are taxable, even if the product is normally zero-rated (for example, a single serving of unflavoured milk or a fruit).

Excluded from this provision are foods and beverages sold from vending machines that accept a single 25-cent coin (or a coin of lesser value) per transaction. Vending machine operators are not required to account for the GST and the QST on items sold from such machines.

The price of foods and beverages sold from vending machines is deemed to include the GST and the QST, where these taxes apply.