Missouri cash rounding law

Missouri permits, but does not require, a vendor to round the total sale amount of a cash transaction to the nearest five cents, applied only to the final total after all items, discounts, and taxes have been calculated. The permission is embedded in the existing sales tax bracket statute, RSMo 144.285, as amended by HB 2819. Effective August 28, 2026.

Tax base is pre-rounded. The applicable amount of tax due under the tax brackets must be remitted to the Department of Revenue regardless of the method of payment, and rounding is applied only after tax is calculated.

Expressly excluded. Rounding does not apply to transactions paid by credit, debit, or other noncash methods. The statute does not separately describe a transaction split between cash and electronic tender beyond this exclusion.

Express statutory safe harbor. A vendor selling goods or services is not in violation of any requirement, law, regulation, or standard of the state or a political subdivision based on any action taken in good faith and in compliance with the rounding subsection.