State-by-State Penny Guidance
Track state legislation and official guidance on cash rounding policies across the United States.
Federal Status
Treasury Guidance
Recommends symmetrical rounding to the nearest 5 cents for cash transactions.
View Treasury FAQAll States & Territories
| State | Status | Summary | Cash Law | Local Actions |
|---|---|---|---|---|
AL Alabama | None | Treasury recommendations apply | — | — |
AK Alaska | None | Treasury recommendations apply | — | — |
AZ Arizona | None | Treasury recommendations apply | — | — |
AR Arkansas | None | Treasury recommendations apply | — | — |
CA California | None | Treasury recommendations apply | — | |
CO Colorado | None | Treasury recommendations apply | — | |
CT Connecticut | Guidance | DCP Guidance: Must Round DOWN Only (January 13, 2026) | Bristol | |
DE Delaware | None | Treasury recommendations apply | — | |
DC District of Columbia | None | Treasury recommendations apply | — | |
FL Florida | Guidance | DOR TIP 25A01-18 (December 19, 2025) + SB 1074 / HB 951 Pending | — | |
GA Georgia | Guidance | DOR Policy Bulletin SUT 2025-02 (December 5, 2025) | — | — |
HI Hawaii | None | Treasury recommendations apply | — | — |
ID Idaho | None | Treasury recommendations apply | — | — |
IL Illinois | None | Treasury recommendations apply | — | — |
IN Indiana | None | Treasury recommendations apply | — | — |
IA Iowa | Guidance | Department of Revenue Guidance (November 21, 2025) | — | — |
KS Kansas | None | Treasury recommendations apply | — | — |
KY Kentucky | Guidance | DOR Sales Tax Facts Newsletter (Winter 2025/2026) | — | — |
LA Louisiana | None | Treasury recommendations apply | — | |
ME Maine | None | Treasury recommendations apply | — | — |
MD Maryland | None | Treasury recommendations apply | — | — |
MA Massachusetts | None | Treasury recommendations apply | — | |
MI Michigan | Guidance | Treasury Sales & Use Tax Notice (December 8, 2025) | — | |
MN Minnesota | None | Treasury recommendations apply | — | — |
MS Mississippi | Legislation | SB 2680 - Cash Rounding Rules (Introduced January 19, 2026) | — | — |
MO Missouri | None | Treasury recommendations apply | — | — |
MT Montana | None | Treasury recommendations apply | — | |
NE Nebraska | Legislation | LB 837 - Cash Rounding Rules (Introduced 2026) | — | — |
NV Nevada | None | Treasury recommendations apply | — | — |
NH New Hampshire | None | Treasury recommendations apply | — | — |
NJ New Jersey | Guidance | Division of Consumer Affairs & Division of Taxation Guidance (January 2026) | — | |
NM New Mexico | None | Treasury recommendations apply | — | — |
NY New York | Legislation | Bills S8580 and A9274 - "New Yorkers for Common Cents Act" | — | |
NC North Carolina | Guidance | Sales and Use Tax Directive SD-26-1 (January 22, 2026) | — | — |
ND North Dakota | None | Treasury recommendations apply | — | — |
OH Ohio | None | Treasury recommendations apply | — | — |
OK Oklahoma | Legislation | Oklahoma Common Cents Act - HB 3075, SB 1397 (Introduced 2026) | — | — |
OR Oregon | None | Treasury recommendations apply | — | |
PA Pennsylvania | None | Treasury recommendations apply | — | |
RI Rhode Island | None | Treasury recommendations apply | — | |
SC South Carolina | None | Treasury recommendations apply | — | — |
SD South Dakota | None | Treasury recommendations apply | — | — |
TN Tennessee | Guidance | DOR Notice 26-01 + Comptroller Guidance (January 2026) + HB 1744 / SB 1810 Pending | — | |
TX Texas | Guidance | Comptroller STAR 202512001M (December 2025) | — | — |
UT Utah | Guidance | First state to issue guidance (November 10, 2025) | — | — |
VT Vermont | None | Treasury recommendations apply | — | — |
VA Virginia | None | Treasury recommendations apply | — | — |
WA Washington | Legislation | HB 2334 / SB 6230 - Cash Rounding Rules (Introduced January 9, 2026) | — | |
WV West Virginia | Legislation | HB 4476 - "WV Common Cents Act" (Introduced January 16, 2026) | — | — |
WI Wisconsin | Guidance | DOR Fall 2025 Tax Updates Webinar | — | — |
WY Wyoming | None | Treasury recommendations apply | — | — |
About Cash Acceptance Laws
Some states and cities have laws requiring businesses to accept cash. While separate from penny rounding guidance, these laws may affect how businesses implement rounding:
- If rounding only applies to cash, it could be seen as penalizing cash customers
- Use symmetrical rounding to ensure fairness over time
Track Policy Changes
Get notified when states update their rounding policies and guidance.