Nebraska penny rounding law
Optional symmetric rounding of either the cash total or the cash paid out, one method per location. 1–2¢ owed to an employee rounds up.
Nebraska cash rounding calculator
Enter a cash total, or item prices plus your sales tax rate. The result updates as you type.
The rounding rule
Cash amounts ending in 1, 2, 6 or 7 cents may be rounded down to the nearest five cents, and 3, 4, 8 or 9 cents may be rounded up. A business that rounds must pick one method for all transactions at a single premises: round the total cash transaction amount (including taxes, fees and surcharges), or round the final cash paid out or returned to a customer or employee. Not both. A cash payout to an employee of 1 or 2 cents must be rounded up to five cents.
Who it applies to
Any person rounding cash transactions in Nebraska, including cash paid to employees.
Customer notice
No customer sign requirement is listed by the Department of Revenue.
Make a printable Nebraska cash rounding sign.
Sales tax
Prices, taxes and fees are calculated before rounding, so rounding changes none of them. Rounding applies only to the final settled cash amount. More on sales tax and cash rounding.
What is not rounded
- Checks, electronic funds transfers, credit and debit cards, gift cards, money orders and similar instruments are not rounded.
Pennies, enforcement and safe harbors
The law does not require rounding.
No penalty provision is listed.
The law
| Law | LB 838 (2026), section 39 |
|---|---|
| Signed | 2026 session |
| Effective | April 14, 2026 (section 39 operative April 14, 2026, per the Nebraska Department of Revenue) |
| Status | Law in effect |