Amends and adds to existing law to provide certain provisions regarding cash rounding.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1350 BY STATE AFFAIRS COMMITTEE AN ACT1 RELATING TO CASH ROUNDING; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY2 THE ADDITION OF A NEW SECTION 63-3643, IDAHO CODE, TO PROVIDE FOR CASH3 ROUNDING; AMENDING SECTION 67-2361, IDAHO CODE, TO REVISE A PROVISION4 REGARDING CASH PAYMENT BY STATE AGENCIES; AND DECLARING AN EMERGENCY5 AND PROVIDING AN EFFECTIVE DATE.6

Be It Enacted by the Legislature of the State of Idaho:7

SECTION 1. That Chapter 36, Title 63, Idaho Code, be, and the same is8 hereby amended by the addition thereto of a NEW SECTION, to be known and des-9 ignated as Section 63-3643, Idaho Code, and to read as follows:10 63-3643. CASH ROUNDING. (1) If a seller is unable to settle a cash11 transaction to the whole cent using denominations of United States coin or12 currency on hand, the seller may round either the total amount due for the13 transaction, or the amount of change due back to the purchaser, to the near-14 est multiple of five cents (5¢) as follows:15 (a) If the final digit of such amount is 1, 2, 6, or 7, the amount shall16 be rounded down to the nearest multiple of five cents (5¢); and17 (b) If the final digit of such amount is 3, 4, 8, or 9, the amount shall18 be rounded up to the nearest multiple of five cents (5¢).19 (2) The provisions of this section shall also apply to any cash refunds20 of purchases.21 (3) For the purposes of this section, "total amount due" means the sum22 of the total sales price plus any applicable taxes, fees, or other charges23 calculated to the nearest cent. Taxes shall be computed based on the total24 sales price before any rounding occurs under this subsection.25

SECTION 2. That Section 67-2361, Idaho Code, be, and the same is hereby26 amended to read as follows:27 67-2361. CASH PAYMENT -- STATE AGENCIES. (1) Any official, depart-28 ment, board, commission, or agency of the state of Idaho that accepts payment29 for transactions shall accept cash as a method of payment along with any30 other methods of payment the official, department, board, commission, or31 agency may accept.32 (2) No official, department, board, commission, or agency of the state33 of Idaho may charge any additional fee for cash payment. Any amounts charged34 or withheld due to cash rounding pursuant to section 63-3643, Idaho Code,35 shall not constitute a fee under this section.36

SECTION 3. An emergency existing therefor, which emergency is hereby37 declared to exist, this act shall be in full force and effect on and after38 July 1, 2026.39