State Requirement Profile

    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