Hawaii cash rounding law
SB 3255 / Act 159. Enacted Jun 25, 2026; applies Jul 1, 2026. Obligation: Permits. Scope: General retail.
Verified against enacted text: September 2, 2026. Primary source.
What a merchant must do
Hawaii permits, but does not require, any person selling goods or services in a cash transaction, any party otherwise transacting in cash, or an employer paying cash wages, to round the total transaction amount to the nearest five cents using the standard up and down by final digit method, with totals under five cents rounded up to five cents. Codified in HRS chapter 481B by Act 159 (SB 3255), effective July 1, 2026.
Tax base treatment
Tax-inclusive rounding. The total transaction amount subject to rounding is defined to include fees, surcharges, and taxes. The statute does not separately state that tax is computed on the pre-rounded amount.
Mixed tender treatment
Expressly excluded. Rounding does not apply to any transaction paid by demand or negotiable instrument, electronic fund transfer, check, gift card, money order, credit card, or other like instrument.
Liability protection
Two express protections. Private actions under HRS 480-2 to enforce the section are barred, and a person engaging in compliant rounding is not subject to HRS 486-116, the weights-and-measures penalty provision.
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 Hawaii against the other states you operate in
- Cash rounding laws by state: every enacted statute with citation, applicability date and obligation
- Arizona cash rounding law: obligates, a different obligation structure from Hawaii
- Kentucky cash rounding law: obligates govt; permits retail, a different obligation structure from Hawaii
- New Mexico cash rounding law: delegation, a different obligation structure from Hawaii