Cash rounding for government offices and public collectors
Several states now require public offices to round the cash they collect, and some require rounding down. The rule at a county counter can differ from the rule at the store across the street.
Where public collectors are already bound
- Kentucky
- Cash payments owed to state agencies, local governments and school districts must be rounded (KRS 45.345). Ordinary retail authority has a separate permissive scope. State record
- Oklahoma
- State entities must round qualifying cash receipts (74 O.S. 3120). Political subdivisions must round from July 1, 2027 (62 O.S. 9002). State record
- North Carolina
- Qualifying in-person cash tax payments must be rounded down when penny production has ceased and pennies are unavailable (G.S. 105-357(a1)). ABC stores must round from July 1, 2027, subject to the production condition (G.S. 18B-804A). State record
- Indiana
- Cash payments of state and local taxes, fines and fees must be rounded down for transactions after December 31, 2026 (IC 5-36.5). State record
- California
- Local agencies may round qualifying cash payments after adopting a majority-vote resolution under SB 1005. This is separate from the merchant requirement operative July 1, 2027. State record
What Centsless does at the counter
For each cash payment within supported executable pilot scope, Centsless determines which rule governs, calculates the amount due and records a tamper-evident decision record your auditors can review. Your payment system applies the result.
Tracked state authorities and researched local policies do not establish engine support. Jurisdictions, transaction types and applicable conditions are agreed during pilot scoping.
Who it is for
State agencies, county and city treasurers and clerks, school districts, tax collectors and ABC stores.
This research is informational and does not constitute legal or regulatory advice. Each implementing entity remains responsible for statutory interpretation.