National Cash Rounding Legislative Observatory

Arizona

Requires Swedish rounding when one-cent coins are unavailable, prohibits any other method, requires a posted notice at the point of sale, and requires taxes and fees remitted on the pre-rounding sales price. Enforcement sits with the Weights and Measures Services Division of the Department of Agriculture, which may impose civil penalties.

Georgia

Obligates merchants on in-person general retail sales, effective July 1, 2026. Rounding applies to a tax-inclusive total, with the sales price preserved by a separate clause.

Indiana

Obligates business entities including banks, and government units. Operator-choice rounding, up or down, applied to the total including tax under IC 23-15-13-3. Amounts added or subtracted to comply with the rounding chapter are excluded from gross retail income under IC 6-2.5-1-5(f). Rounding applies to cash transactions occurring after December 31, 2026.

Connecticut

Public Act 26-128 requires a merchant to determine total price in a prescribed manner and permits the rounding step inside that method. Reaches in-person retail only and exempts totals of four cents or less. The rounding section is effective January 1, 2027.

Florida

Permissive rather than mandatory, and conditioned: s. 212.12(10)(c)2 authorises a sales tax dealer to round an in-person cash transaction to the nearest nickel where the one-cent piece is no longer in production. Merchants within that condition may opt in or out, so the consumer experience varies across the state. A separate secondhand dealer provision at s. 538.235 is mandatory in that narrow context.