Georgia cash rounding law
HB 1112 / Act 445. Enacted May 11, 2026; applies Jul 1, 2026. Obligation: Obligates. Scope: General retail; in-person only.
Verified against enacted text: September 2, 2026. Primary source.
What a merchant must do
Georgia obligates merchants to round the total price of an in-person retail sale paid with legal tender to the nearest five cents when one-cent coins are unavailable. The obligation applies to general retail, in person only, and took effect July 1, 2026.
Tax base treatment
Rounding applies to the tax-inclusive total. A separate clause preserves the sales price, so sales tax continues to be computed on the pre-rounded amount.
Mixed tender treatment
Split-tender transactions fall outside the rounding rule unless cash is disbursed back to the purchaser. If the customer receives cash change, the transaction rounds; otherwise it does not.
Liability protection
Regulatory cover only. The act does not create an express safe harbor against private actions; protection follows from compliance with the statutory method itself.
Related references
- Cash rounding compliance: the category definition and its four failure points
- Legislation tracker: live status across all enacted and pending states
- Cash rounding exposure tool: compare Georgia against the other states you operate in
- Cash rounding laws by state: every enacted statute with citation, applicability date and obligation
- Tennessee cash rounding law: permits (safe harbor), a different obligation structure from Georgia
- Kentucky cash rounding law: obligates govt; permits retail, a different obligation structure from Georgia
- New Mexico cash rounding law: delegation, a different obligation structure from Georgia