Amends and adds to existing law to provide certain provisions regarding cash rounding.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE SENATE
SENATE BILL NO. 1350
BY STATE AFFAIRS COMMITTEE
AN ACT	1
RELATING TO CASH ROUNDING; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY	2
THE ADDITION OF A NEW SECTION 63-3643, IDAHO CODE, TO PROVIDE FOR CASH	3
ROUNDING; AMENDING SECTION 67-2361, IDAHO CODE, TO REVISE A PROVISION	4
REGARDING CASH PAYMENT BY STATE AGENCIES; AND DECLARING AN EMERGENCY	5
AND PROVIDING AN EFFECTIVE DATE.	6
Be It Enacted by the Legislature of the State of Idaho:	7
SECTION 1. That Chapter 36, Title 63, Idaho Code, be, and the same is	8
hereby amended by the addition thereto of a NEW SECTION, to be known and des-	9
ignated as Section 63-3643, Idaho Code, and to read as follows:	10
63-3643. CASH ROUNDING. (1) If a seller is unable to settle a cash	11
transaction to the whole cent using denominations of United States coin or	12
currency on hand, the seller may round either the total amount due for the	13
transaction, or the amount of change due back to the purchaser, to the near-	14
est multiple of five cents (5¢) as follows:	15
(a) If the final digit of such amount is 1, 2, 6, or 7, the amount shall	16
be rounded down to the nearest multiple of five cents (5¢); and	17
(b) If the final digit of such amount is 3, 4, 8, or 9, the amount shall	18
be rounded up to the nearest multiple of five cents (5¢).	19
(2) The provisions of this section shall also apply to any cash refunds	20
of purchases.	21
(3) For the purposes of this section, "total amount due" means the sum	22
of the total sales price plus any applicable taxes, fees, or other charges	23
calculated to the nearest cent. Taxes shall be computed based on the total	24
sales price before any rounding occurs under this subsection.	25
SECTION 2. That Section 67-2361, Idaho Code, be, and the same is hereby	26
amended to read as follows:	27
67-2361. CASH PAYMENT -- STATE AGENCIES. (1) Any official, depart-	28
ment, board, commission, or agency of the state of Idaho that accepts payment	29
for transactions shall accept cash as a method of payment along with any	30
other methods of payment the official, department, board, commission, or	31
agency may accept.	32
(2) No official, department, board, commission, or agency of the state	33
of Idaho may charge any additional fee for cash payment. Any amounts charged	34
or withheld due to cash rounding pursuant to section 63-3643, Idaho Code,	35
shall not constitute a fee under this section.	36
SECTION 3. An emergency existing therefor, which emergency is hereby	37
declared to exist, this act shall be in full force and effect on and after	38
July 1, 2026.	39

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