State Requirement Profile

    Connecticut cash rounding law

    HB 5349 / PA 26-128. Enacted Jun 4, 2026; applies Jan 1, 2027. Obligation: Permits within a mandatory method. Scope: In-person retail cash purchases.

    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 Connecticut'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

    Connecticut permits, but does not require, a merchant, defined as a person selling goods or services at retail on an in-person basis, to round the total price of an in-person retail cash purchase to the nearest five cents. If a merchant rounds, the method is prescribed: endings of 1, 2, 6, or 7 round down and 3, 4, 8, or 9 round up, applied to a total that already includes all merchant fees and taxes, less discounts. Rounding does not apply when the pre-rounding total is four cents or less or when payment is by any non-cash instrument. Effective January 1, 2027 under Public Act 26-128, Section 2.

    Tax base treatment

    Tax-inclusive rounding. The total price subject to rounding is defined to already include all taxes imposed under title 12, so tax is computed first on the pre-rounded price and rounding applies to the resulting tax-inclusive total collected in cash.

    Mixed tender treatment

    Not directly addressed. Transactions paid by a non-cash instrument are excluded from rounding, but the act does not specify treatment of a single transaction paid partly in cash and partly electronically.

    Liability protection

    No express safe harbor. The act amends the existing cash-acceptance statute (Conn. Gen. Stat. 21a-434(b)) to permit charging a cash-paying customer more than a non-cash-paying customer as provided by the rounding section, carving rounding out of the payment-method anti-discrimination rule without creating a broader liability shield.

    Related references

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