Oklahoma cash rounding law
HB 3075; 62 O.S. 9002. Enacted May 11, 2026; applies Nov 1, 2026 agencies; Jul 1, 2027 subdivisions. Obligation: Obligates agencies. Scope: Government and public sector only.
Verified against enacted text: September 2, 2026. Primary source.
What a merchant must do
The Oklahoma Common Cents Act governs payments to government, not private retail. State agencies must round cash payments of prices, fees, penalties, and other charges (excluding tax levies) to the nearest nickel beginning November 1, 2026. Political subdivisions may round until July 1, 2027, after which rounding becomes mandatory. Private retail transactions are not addressed by the act.
Tax base treatment
Tax base is pre-rounded. Rounding applies to the final amount owed, agency rounding expressly excludes payment of any tax levy, and overage or underage on ad valorem tax cash payments is accounted for from the county general fund.
Mixed tender treatment
Cash portion only. The act applies solely to payments made in cash or to the portion of a payment paid in cash; checks, cards, and electronic payments are excluded.
Liability protection
No express liability protection or private-action safe harbor. The act provides accounting mechanisms for overages and underages by political subdivisions but no immunity clause.
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 Oklahoma 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 Oklahoma
- Tennessee cash rounding law: permits (safe harbor), a different obligation structure from Oklahoma
- New Mexico cash rounding law: delegation, a different obligation structure from Oklahoma