Georgia penny rounding law
Mandatory symmetric rounding of in-person cash totals; 1–2¢ totals round up to 5¢. Merchants must still accept exact payment in pennies.
Georgia cash rounding calculator
Enter a cash total, or item prices plus your sales tax rate. The result updates as you type.
The rounding rule
Merchants total the sale including sales and other taxes. Totals ending in 1, 2, 6 or 7 cents shall be rounded down and totals ending in 3, 4, 8 or 9 cents shall be rounded up to the nearest five cents. A total of 1 or 2 cents is rounded up to 5 cents. Rounding can apply to the transaction amount or to the change given.
Who it applies to
Every merchant making in-person, face-to-face sales of goods or services in Georgia.
Customer notice
HB 1112 does not require a customer sign.
Make a printable Georgia cash rounding sign.
Sales tax
The rounding adjustment does not change the sales price under O.C.G.A. § 48-8-2 or the calculation of any other tax, and no tax applies to rounding gains or losses. More on sales tax and cash rounding.
What is not rounded
- Payment by check or other negotiable instrument, electronic funds transfer, money order, credit or debit card, gift card or other electronic payment is not rounded.
- Mixed tender is not rounded unless cash is handed back to the purchaser.
Pennies, enforcement and safe harbors
While the penny remains legal tender, a merchant must accept exact payment, in coins including pennies, of the total computed before rounding.
No penalty provision. A merchant that complies is not in violation of other state or local law.
The law
| Law | HB 1112 (2026), O.C.G.A. §§ 10-1-970 and 10-1-971 |
|---|---|
| Signed | 2026 session (signed by Gov. Kemp) |
| Effective | July 1, 2026 (July 1, 2026, Georgia’s default effective date; the act has no separate effective-date clause) |
| Status | Law in effect |