West Virginia penny rounding law

No law. HB 4476 (currency rounding on monetary transactions) died in House Finance when the 2026 session ended. No agency guidance found.

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

No law
No state statute or official guidance on rounding
Died
HB 4476 did not pass
6%
State sales tax rate
No
No state law requiring businesses to accept cash found

Short answer. West Virginia has no cash rounding law or guidance. A 2026 rounding bill died in committee, so rounding remains a store policy.

West Virginia 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 West Virginia 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.

West Virginia law and bills

HB 4476 (Del. Hall, with Dels. Shamblin and Amos), “to provide for currency rounding on monetary transactions,” would have created a new article in Chapter 11 of the Code. It was introduced January 16, 2026 and referred to House Finance, where it got no further action before the 60-day session ended in March 2026. It was the only rounding bill filed in 2025 or 2026.

A separate bill, HB 4060, would have required businesses to accept cash; it also stalled in House Finance. We found no Tax Department or Attorney General guidance on rounding.

Can a West Virginia store round cash totals?

As store policy, yes. The West Virginia Consumer Credit and Protection Act bars unfair and deceptive practices, so a store that rounds should post the policy and round both ways. Sheetz, with many West Virginia stores, has encouraged cashless payment and penny donations instead of rounding.

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 West Virginia 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

West Virginia’s state sales tax rate is 6%, and some municipalities add up to 1%. Groceries are exempt from the state tax. Compute tax on the actual price, then round 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 West Virginia 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
OhioBill pendingHB 737 (introduced March 2026) would round cash payments to state and local government to the nearest 5¢. No law or guidance for retail sales.
PennsylvaniaBill pendingHB 2388 (Pennsylvania Common Cents Act) passed the House 187-15 in June 2026 and sits in Senate Finance. It would require symmetric rounding of in-person cash totals.
MarylandLaw in effectOptional symmetric rounding of the price or the change (not both); prices under 5¢ may round up to 5¢. Up to 2¢ of rounding is excluded from taxable price.
VirginiaLaw in effectOptional symmetric rounding for cash sales, cash payments and cash wages. Taxes are computed and remitted on the pre-rounding price.
KentuckyLaw in effectOptional symmetric rounding for private cash sales when pennies are unavailable; mandatory for cash payments of debts to state and local government.

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 West Virginia?
Yes, as store policy. West Virginia has no law requiring or forbidding it; HB 4476 died in 2026.
What happened to West Virginia HB 4476?
It was referred to House Finance on January 16, 2026 and never taken up before the session ended in March 2026.
Does a West Virginia store have to accept cash?
No state law requires it. HB 4060, which would have required businesses to accept cash, did not pass.

Sources

  1. West Virginia Legislature: HB 4476 (2026), bill status
  2. West Virginia Legislature: HB 4060 (2026), bill status
  3. West Virginia Tax Division: Sales and use tax
  4. West Virginia Attorney General, Consumer Protection and Antitrust Division
  5. H.R. 10167 (119th Congress), Common Cents Act, enrolled bill text (GovInfo)