State Requirement Profile

    Missouri cash rounding law

    HB 2819. Enacted Jul 13, 2026; applies Aug 28, 2026. Obligation: Permits. Scope: Retail sales transactions.

    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 Missouri'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

    Missouri permits, but does not require, a vendor to round the total sale amount of a cash transaction to the nearest five cents, applied only to the final total after all items, discounts, and taxes have been calculated. The permission is embedded in the existing sales tax bracket statute, RSMo 144.285, as amended by HB 2819. Effective August 28, 2026.

    Tax base treatment

    Tax base is pre-rounded. The applicable amount of tax due under the tax brackets must be remitted to the Department of Revenue regardless of the method of payment, and rounding is applied only after tax is calculated.

    Mixed tender treatment

    Expressly excluded. Rounding does not apply to transactions paid by credit, debit, or other noncash methods. The statute does not separately describe a transaction split between cash and electronic tender beyond this exclusion.

    Liability protection

    Express statutory safe harbor. A vendor selling goods or services is not in violation of any requirement, law, regulation, or standard of the state or a political subdivision based on any action taken in good faith and in compliance with the rounding subsection.

    Related references

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