State Requirement Profile

    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