Oregon cash rounding law
HB 4178 / Or. Laws Ch. 126. Enacted Apr 7, 2026; applies Apr 7, 2026. Obligation: Permits; signage required. Scope: Public accommodations; public bodies.
Verified against enacted text: September 2, 2026. Primary source.
What a merchant must do
Oregon permits a place of public accommodation to adopt a rounding policy for in-person cash and mixed-tender transactions. If adopted, the policy must be applied consistently and must use symmetric rounding to the nearest five cents: final digits 1, 2, 6 and 7 round down, 3, 4, 8 and 9 round up, and 0 and 5 are unchanged. Posted signage giving notice of the policy is required, a buyer paying in exact change may not be rounded, and public bodies may round cash payments for commodities, services, debts, fees, or taxes under a parallel provision. The act took effect on passage with an emergency clause, April 2026.
Tax base treatment
Not addressed by the enacted text. Oregon levies no general state sales tax, and the act does not prescribe a tax base rule; it extends rounding to a debt, fee, or tax owed to a public body only as the amount tendered in the cash transaction.
Mixed tender treatment
Order dependent. If the buyer pays cash first and completes the transaction with a non-cash instrument, no rounding may be applied to any portion. If the buyer pays with a non-cash instrument first and pays the remaining amount in cash, only that remaining cash amount may be rounded under the standard method.
Liability protection
Express statutory safe harbor. Rounding in accordance with the act does not violate ORS 618.236, is not an unlawful practice under the amended cash-acceptance statute ORS 659A.410, and does not create liability under the Unlawful Trade Practices Act, ORS 646.605 to 646.652.
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 Oregon 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 Oregon
- Kentucky cash rounding law: obligates govt; permits retail, a different obligation structure from Oregon
- New Mexico cash rounding law: delegation, a different obligation structure from Oregon