Oklahoma cash rounding law

H.R. 10167 has passed congress. It is not yet law, and it does not by itself change Oklahoma'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.

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.

The Oklahoma Common Cents Act governs payments to government, not private retail. State agencies must round cash payments of prices, fees, penalties, and other charges (excluding tax levies) to the nearest nickel beginning November 1, 2026. Political subdivisions may round until July 1, 2027, after which rounding becomes mandatory. Private retail transactions are not addressed by the act.

Tax base is pre-rounded. Rounding applies to the final amount owed, agency rounding expressly excludes payment of any tax levy, and overage or underage on ad valorem tax cash payments is accounted for from the county general fund.

Cash portion only. The act applies solely to payments made in cash or to the portion of a payment paid in cash; checks, cards, and electronic payments are excluded.

No express liability protection or private-action safe harbor. The act provides accounting mechanisms for overages and underages by political subdivisions but no immunity clause.