S13292026 Regular Session

Amends existing law to provide certain provisions regarding cash rounding.

WEIGHTS AND MEASURES -- Amends existing law to provide certain provisions regarding cash rounding.

IntroducedIn CommitteeFloor VoteEnacted

STATEMENT OF PURPOSE

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This legislation provides cash rounding guidance for goods and services when purchasers pay in cash and there are no pennies available for change. The U.S. Treasury stopped minting the penny (coin) on November 12, 2025, and supply of the penny is diminishing. Non cash payments, such as electronic payment by credit and debit cards will not be affected and will still be paid to the nearest cent. Taxes shall be computed on the total price before rounding occurs. This guidance for cash rounding is optional, but represents industry best practices.

FISCAL NOTE

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There is no anticipated fiscal impact on the state general fund. Sales tax collections are not expected to change. Merchants are not required to update cash registers.

BILL TEXT

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LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1329 BY JUDICIARY AND RULES COMMITTEE AN ACT1 RELATING TO WEIGHTS AND MEASURES; AMENDING SECTION 71-234, IDAHO CODE, TO2 PROVIDE FOR CASH ROUNDING; AND DECLARING AN EMERGENCY AND PROVIDING AN3 EFFECTIVE DATE.4

Be It Enacted by the Legislature of the State of Idaho:5

SECTION 1. That Section 71-234, Idaho Code, be, and the same is hereby6 amended to read as follows:7 71-234. MISREPRESENTATION OF PRICE PROHIBITED -- FRACTIONS OF CENTS8 -- CASH ROUNDING. (1) Whenever any commodity or service is sold, or is of-9 fered, exposed, or advertised for sale, by weight, measure, or count, the10 price shall not be misrepresented, nor shall the price be represented in any11 manner calculated or tending to mislead or deceive an actual or prospective12 purchaser.13 (2) Whenever an advertised, posted, or labeled price per unit of14 weight, measure, or count includes a fraction of a cent, all elements of the15 fraction shall be prominently displayed and the numeral or numerals express-16 ing the fraction shall be immediately adjacent to, of the same general design17 and style as, and at least one-half (1/2) the height and width of the numerals18 representing the whole cents.19 (3)(a) Notwithstanding any other provision of law to the contrary,20 whenever any service or any commodity, good, product, or other item of21 value, whether tangible or intangible, is sold, leased, rented, li-22 censed, or otherwise provided in a transaction, and payment is tendered23 in cash, if a seller is unable to round the cash transaction to the near-24 est whole cent using denominations of United States coin or currency in25 circulation, the seller may round either the total amount due for the26 transaction, or the amount of change due back to the purchaser, to the27 nearest multiple of five cents (5¢) as follows:28 (i) If the final digit of such amount is 1, 2, 6, or 7, the amount29 shall be rounded down to the nearest multiple of five cents (5¢);30 and31 (ii) If the final digit of such amount is 3, 4, 8, or 9, the amount32 shall be rounded up to the nearest multiple of five cents (5¢).33 (b) Payment tendered through electronic, card, check, or other non-34 cash means shall be settled to the exact amount.35 (c) For the purposes of this subsection, "total amount due" means the36 sum of the total price plus any applicable taxes, fees, or other charges37 calculated to the nearest cent. Taxes shall be computed based on the to-38 tal price before any rounding occurs under this subsection.39

SECTION 2. An emergency existing therefor, which emergency is hereby1 declared to exist, this act shall be in full force and effect on and after2 July 1, 2026.3