North Dakota penny rounding law
No law or guidance. No regular session in 2026; the two special sessions covered other topics. The next regular session starts January 2027.
Short answer. North Dakota has no cash rounding law or official guidance. The Legislature meets in odd-numbered years, so the earliest a statewide rule could pass is 2027; until then rounding is a store policy.
North Dakota cash rounding calculator
Enter a cash total, or item prices plus your sales tax rate. The result updates as you type.
North Dakota law and bills
North Dakota’s Legislature holds regular sessions in odd-numbered years, and the 2025 session ended before the Mint stopped making pennies. The Governor called two special sessions in 2026, on January 21–23 (Rural Health Transformation Program funding) and September 2–4 (regulating kratom); neither took up rounding. The 70th Legislative Assembly is set to convene on January 5, 2027. We found no Tax Commissioner or Attorney General guidance on rounding.
Can a North Dakota store round cash totals?
As store policy, yes. North Dakota’s consumer fraud law bars deceptive sales practices, so a store that rounds should post the policy and round both ways. Minnesota next door has no retail statute either, but its Department of Revenue lets businesses round to the nearest, next lower or next higher nickel.
Federal law
There is no federal rounding rule in force either. The Common Cents Act (H.R. 10167) passed Congress on September 28, 2026, but as of October 31, 2026 we found no record of it being signed. If enacted, it would let sellers in North Dakota round cash totals symmetrically to the nearest 5¢ without requiring anyone to round, keep pennies legal tender, and protect sellers that follow its method from conflicting state or local rules. Federal status of the penny.
Your options as a customer
- Pay by card, debit, EBT or app. Those payments are charged the exact amount; rounding only ever touches cash.
- Pay with exact change. Pennies are still legal tender (31 U.S.C. § 5103). The Federal Reserve notes, though, that no federal law makes a private business accept cash or coins. We found no North Dakota law that changes that, so a store sets its own payment policy. Federal Reserve FAQ.
- Check the receipt. It should show the exact total and a separate rounding line, so you can see which way it went.
- Report a problem. If a store rounds every cash total up without telling customers, contact the North Dakota Attorney General, Consumer Protection ((701) 328-3404; 1-800-472-2600 in North Dakota). See also is it legal for a store to round up?
Sales tax
North Dakota’s general sales tax rate is 5% (7% on alcoholic beverages and 3% on new farm machinery), and cities and counties add local sales taxes. Compute every tax on the actual price, then round only the cash total. More on sales tax and cash rounding.
SNAP, EBT and card payments
SNAP and WIC benefits are paid electronically, so the EBT part of any purchase in North Dakota is always charged to the exact cent. Federal rules require stores to treat SNAP shoppers the same as other customers, so a store that rounds the cash part of a split payment should use the same rule for everyone. SNAP/EBT, cards and refunds.
Rules in neighboring states
Shopping across the line? Rounding rules change at the border.
| State | Status | Summary |
|---|---|---|
| Minnesota | Government payments only | Law covers state agencies only. For businesses, Revenue guidance allows rounding to the nearest, next lower or next higher nickel. |
| South Dakota | Agency guidance only | No statute. DOR (Apr. 2026): compute tax on the taxable total first; a retailer may then round the cash total to the nearest nickel without changing the tax. |
| Montana | No law found | No law or guidance. The Legislature meets in odd years and held no regular session in 2026; the next one starts January 2027. No sales tax. |
Frequently asked questions
Is rounding to the nearest nickel legal in North Dakota?
When could North Dakota pass a rounding law?
Does rounding change North Dakota sales tax?
Sources
- North Dakota Legislative Branch: 2026 special session (January)
- North Dakota Legislative Branch: 2026 special session (September)
- North Dakota Office of State Tax Commissioner: Sales and use tax
- North Dakota Attorney General, Consumer Protection
- H.R. 10167 (119th Congress), Common Cents Act, enrolled bill text (GovInfo)