Sellers may round in-person cash totals to five cents, and state agencies may do so when pennies are unavailable.
Sellers may round an in-person cash total to the nearest five cents. Totals ending in 1, 2, 6, or 7 round down; those ending in 3, 4, 8, or 9 round up.
Sellers calculate taxes and fees using the amount before rounding. Rounding does not change sales or use tax, and businesses cannot deduct rounding-down adjustments under the business tax chapter.
When pennies are not available, a state agency may round a cash payment to the nearest five cents. It must calculate any charge sent to the state before rounding.
A seller may round an in-person cash total or change due to the nearest five cents. This applies to in-person payments, not payments by card, electronic transfer, or other noncash methods. Rounding applies only to payments made with U.S. coins or bills, and only to the cash portion of a mixed payment. The sale price, taxes, fees, surcharges, and noncash amounts do not change. A customer with exact cash may pay the unrounded total. Local governments may not restrict or penalize rounding allowed by state law. The rounding alone is not an unlawful price difference or a consumer protection violation. These rules took effect June 11, 2026.
Sellers must calculate and send taxes and fees based on the amount before rounding. These rules apply to sellers and to taxes or fees imposed by state or local taxing authorities. Rounding does not change the sales or use tax owed. For the business tax chapter, rounding-up amounts are not counted as amounts received, and rounding-down amounts cannot be deducted. These rules took effect June 11, 2026.
A state agency may round a cash transaction total to the nearest five cents when pennies are not available. This applies to state agencies accepting cash payments when pennies are not available. The agency must send any tax, fee, or similar charge to the state based on the amount before rounding. A customer with exact cash may pay the unrounded total. This rule took effect June 11, 2026.
No hearings or votes scheduled.