House Bill 1112 (AS PASSED HOUSE AND SENATE)
By: Representatives Barrett of the 24th, Martin of the 49th, Cox of the 28th, Blackmon of the
146th, Smith of the 138th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 1 of Title 10 of the Official Code of Georgia Annotated, relating to selling
and other trade practices, so as to provide for rounding of total price of the sale of goods or
services when using legal tender; to provide for payment in exact change when using legal
tender; to provide for tax exemptions; to provide for certain immunities; to provide for
definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 1 of Title 10 of the Official Code of Georgia Annotated, relating to selling and other
trade practices, is amended by adding a new article to read as follows:
<ins>"ARTICLE 38
10-1-970.
As used in this article, the term:
(1) 'Legal tender' means all coins and currencies of the United States.
</ins>
<ins>(2) 'Merchant' means any person engaged in the business of selling goods or services
engaging in in-person, face-to-face sales.
10-1-971.
(a) Notwithstanding any law to the contrary, any merchant in this state shall determine the
price of goods and services in the following manner for purchases using legal tender:
(1) The prices of the goods and services shall be totaled, including sales tax and any
other applicable tax; and
(2) If one cent, two cents, six cents, or seven cents is at the end of the resulting total,
such total shall be rounded down to the nearest five cents. If three cents, four cents, eight
cents, or nine cents is at the end of the resulting total, such total shall be rounded up to
the nearest five cents. Such rounding adjustment shall not be interpreted as impacting the
sales price of the purchase pursuant to Code Section 48-8-2 or the calculation of any
other tax.
(b) The provisions of this Code section shall not apply to transactions for which the total
amount is one or two cents, where such total shall be rounded up to five cents, or
transactions where payment is made by any demand or negotiable instrument, electronic
funds transfer, money order, credit card, debit card, gift card, electronic payment, other like
instrument, or mixed tender, unless cash is disbursed to the purchaser.
(c) Rounding to the nearest five cents may apply to the amount of the transaction or to the
amount of change tendered to the purchaser.
(d) While the one-cent piece of the United States remains legal tender, any merchant shall
accept exact payment in legal tender for the total amount due computed prior to any
rounding.
(e) No tax imposed by this state or any local governing authority shall apply to losses or
gains resulting from rounding pursuant to this Code section.
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<ins>(f) Any merchant selling goods or services shall not be in violation of any requirements,
laws, regulations, or standards of a state, county, municipality, consolidated government,
or political subdivision of this state based on any action taken in compliance with this Code
section."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.