State & Local
    Compliance
    Policy

    Bulletin SUT 2025-02 – Rounding Rules

    Georgia Department of Revenue

    Published: December 5, 2025
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    Source Overview

    Georgia's Department of Revenue issues guidance on how retailers should handle rounding for sales tax purposes in the absence of penny circulation.

    Key Takeaways

    • Tax calculated on pre-rounded transaction total
    • Symmetric rounding to nearest nickel required for cash
    • Documentation requirements for audit purposes
    • Grace period for POS system updates

    Our Two Cents

    Georgia's approach aligns with Treasury recommendations but adds state-specific documentation requirements that retailers must navigate.

    Open Questions

    • ?Will the grace period be sufficient for smaller retailers?
    • ?How will cross-border transactions be handled?

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