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.

Updated · Based on official sources listed below · How we research

No law
No state statute or official guidance on rounding
None
No rounding bill found
5%
State sales tax rate
No
No state law requiring businesses to accept cash found

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.

What do you have?
Transaction
Only the methods the state allows are listed.
Shows the change due.

Turn on JavaScript to use the calculator. The rule: totals ending in 1, 2, 6 or 7 cents round down to the nearest nickel; 3, 4, 8 or 9 cents round up.

How each ending cent rounds under this rule

  1. …0¢…0¢same
  2. …1¢…0¢−1¢
  3. …2¢…0¢−2¢
  4. …3¢…5¢+2¢
  5. …4¢…5¢+1¢
  6. …5¢…5¢same
  7. …6¢…5¢−1¢
  8. …7¢…5¢−2¢
  9. …8¢…0¢+2¢
  10. …9¢…0¢+1¢

With no North Dakota rule for store sales, the calculator applies the nearest-nickel method used by most state laws and the federal bill, or rounding in the customer’s favor. Choose another state to compare.

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

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.

StateStatusSummary
MinnesotaGovernment payments onlyLaw covers state agencies only. For businesses, Revenue guidance allows rounding to the nearest, next lower or next higher nickel.
South DakotaAgency guidance onlyNo 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.
MontanaNo law foundNo 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.

Checked against the sources below as of October 31, 2026. Compare every state in the state-by-state tracker.

Frequently asked questions

Is rounding to the nearest nickel legal in North Dakota?
Yes, as store policy. North Dakota has no law requiring or forbidding it.
When could North Dakota pass a rounding law?
The next regular session convenes January 5, 2027. The 2026 special sessions were limited to rural health funding and kratom.
Does rounding change North Dakota sales tax?
No. Tax is computed on the actual price; rounding applies only to the cash total afterward.

Sources

  1. North Dakota Legislative Branch: 2026 special session (January)
  2. North Dakota Legislative Branch: 2026 special session (September)
  3. North Dakota Office of State Tax Commissioner: Sales and use tax
  4. North Dakota Attorney General, Consumer Protection
  5. H.R. 10167 (119th Congress), Common Cents Act, enrolled bill text (GovInfo)