AZ SB1108

Requires sellers who do not use or have available one-cent coins to apply "Swedish rounding" to cash transaction totals, rounding to the nearest five-cent increment (1-2 cents rounds down, 3-4 cents rounds up, 6-7 cents rounds down, 8-9 cents rounds up).

Applies only to cash transactions after all taxes and fees are calculated; does not apply to credit cards, debit cards, electronic transfers, or mobile payments.

Mandates sellers post visible notice at point of sale stating "cash transactions are rounded to the nearest five-cent increment pursuant to state law."

Taxes and fees must still be calculated and remitted based on the pre-rounded sales price, and the Arizona Department of Agriculture's Weights and Measures Division will enforce the law with authority to issue warnings, orders, and civil penalties.

Declared an emergency measure operative immediately; does not invalidate any currency as legal tender or require acceptance/refusal of specific coin denominations.