Idaho penny rounding law
Optional symmetric rounding when a seller cannot settle a cash sale to the cent; applies to cash refunds. Tax on the pre-rounding price.
Idaho cash rounding calculator
Enter a cash total, or item prices plus your sales tax rate. The result updates as you type.
The rounding rule
If a seller is unable to settle a cash transaction to the whole cent with the coin and currency on hand, the seller may round either the total amount due or the change due back to the nearest five cents: 1, 2, 6 and 7 round down, 3, 4, 8 and 9 round up.
Who it applies to
Any seller in Idaho, including on cash refunds. State agencies must still accept cash and may not charge a cash fee, but rounding amounts are not a fee (Idaho Code § 67-2361 as amended).
Customer notice
No customer sign is required.
Make a printable Idaho cash rounding sign.
Sales tax
Taxes are computed on the total sales price before any rounding (Idaho Code § 63-3643(3)). More on sales tax and cash rounding.
What is not rounded
- Only cash transactions are covered; card and electronic payments are charged the exact amount.
Pennies, enforcement and safe harbors
Rounding is a fallback: the law applies only when the seller cannot make exact change.
No penalty provision.
The law
| Law | S 1350, 2026 Session Laws Ch. 241 (Idaho Code § 63-3643) |
|---|---|
| Signed | March 31, 2026 |
| Effective | July 1, 2026 (effective July 1, 2026) |
| Status | Law in effect |