State Requirement Profile

    Arizona cash rounding law

    HB 2938 / Ch. 5. Enacted Mar 13, 2026; applies Mar 13, 2026. Obligation: Obligates. Scope: General retail; public agencies.

    Verified against enacted text: September 2, 2026. Primary source.

    Federal baseline

    H.R. 10167 has passed congress. It is not yet law, and it does not by itself change Arizona's enacted requirements below. Section 4 of the bill is a safe harbor for adherence to the federal rounding conduct it describes, not a blanket preemption of state law. See the Federal Cash-Rounding Standard for the pending federal framework and its current status.

    Review status

    Status: Monitoring. Verified against enacted text: September 2, 2026.

    No specific guidance identified beyond what is cited on this page as of September 29, 2026. Monitoring for updates.

    What a merchant must do

    Arizona obligates sellers to use Swedish rounding (rounding to the nearest five cents, with totals ending in 1, 2, 6 or 7 cents rounding down and 3, 4, 8 or 9 cents rounding up) when completing a cash transaction without one-cent coins, and prohibits any other rounding method. A posted notice at the point of sale is required. The requirement took effect on enactment, March 13, 2026, and covers general retail and public agencies.

    Tax base treatment

    Taxes and fees are computed and remitted on the pre-rounding sales price. Rounding adjusts the cash amount tendered, not the taxable base.

    Mixed tender treatment

    The statute excludes non-cash payment methods and is silent on split-tender transactions. A transaction settled partly in cash and partly by card is not addressed by the enacted text.

    Liability protection

    Regulatory cover only. Enforcement sits with the Weights and Measures Services Division of the Department of Agriculture, which may impose civil penalties for noncompliance. The act creates no express safe harbor against private actions.

    Related references

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