State Requirement Profile

    Florida cash rounding law

    SB 1074 / Ch. 2026-68. Enacted May 11, 2026; applies May 11, 2026. Obligation: Permits. Scope: Sales tax dealers; retail cash.

    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 Florida'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

    Florida permits, but does not require, sales tax dealers to round an in-person cash transaction to the nearest nickel if the one-cent piece is no longer in production, using the standard up and down by final digit method, under s. 212.12, F.S. as amended by Chapter 2026-68 (SB 1074). A separate provision for secondhand dealers under s. 538.235 requires cash payments to be made in the full amount due or rounded up to the nearest nickel, a mandatory rule for that narrow context. Effective May 11, 2026.

    Tax base treatment

    Tax base is pre-rounded. The act states that rounding to the nickel does not alter the sales price, the amount of tax collected under chapter 212, or any surcharges, assessments, or fees imposed on the sale.

    Mixed tender treatment

    Rounding applies only to cash transactions and does not apply to noncash or mixed tender, except to the extent that cash is disbursed back to the purchaser. A cash change portion of a mixed-tender sale may be rounded.

    Liability protection

    Express consumer-protection safe harbor. Compliant rounding is expressly excluded from the Florida Deceptive and Unfair Trade Practices Act under s. 501.212(8), shielding compliant rounding from consumer-protection claims.

    Related references

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