ID S1350

Sellers unable to provide exact change may round cash transactions to the nearest 5 cents, with amounts ending in 1, 2, 6, or 7 rounded down and amounts ending in 3, 4, 8, or 9 rounded up

Rounding applies to both the total amount due and any change or cash refunds owed to purchasers

Sales taxes must be calculated on the total sales price before any rounding occurs

State agencies must accept cash payments and cannot charge additional fees for cash transactions; amounts from rounding are not considered fees

Effective date: July 1, 2026, under emergency declaration