HB 1112: Commerce and trade; rounding of total price of sale of goods or services when using legal tender; provide

Georgia law currently expects merchants to charge exact prices down to the penny. HB 1112 adds a new article to the state's trade practices law (O.C.G.A. Title 10, Chapter 1) that lets merchants round the total price of a cash transaction to the nearest five cents. If the total ends in 1, 2, 6, or 7 cents, it rounds down; if it ends in 3, 4, 8, or 9 cents, it rounds up; totals of exactly 1 or 2 cents round up to a nickel. The rounding only applies to face-to-face purchases paid in cash (coins and currency), not to card, check, gift card, or other electronic payments unless cash is given as change. Merchants must still accept exact cash payment if a customer wants to pay the pre-rounded amount, as long as pennies remain legal tender. The bill also says rounding gains or losses are not taxable and shields merchants from being penalized under other state or local rules for following this rounding method.

• Creates a new article in Georgia's trade practices law (O.C.G.A. Title 10, Chapter 1) letting merchants round cash sale totals to the nearest five cents.
• Sets specific rounding rules: totals ending in 1,2,6, or 7 cents round down; totals ending in 3,4,8, or 9 cents round up; totals of exactly 1 or 2 cents round up to a nickel.
• Limits the rounding option to in-person cash transactions, excluding card, check, gift card, and other electronic payments unless cash change is given.
• Requires merchants to still accept exact cash payment for the pre-rounded total as long as pennies remain legal tender.
• Exempts any gains or losses from rounding from state or local taxation.
• Protects merchants from being found in violation of other state, county, or local rules solely for following this rounding method.

Retailers and other businesses that take in-person cash payments, their customers who pay with coins and cash, and state and local tax authorities, since the bill changes how cash totals are calculated and shields merchants from certain local penalties tied to rounding.

With pennies becoming harder for businesses to obtain, this bill gives cash-accepting merchants a clear, legal way to round totals to the nearest nickel instead of struggling to make exact change, while making sure customers can still insist on paying the exact pre-rounded amount if they have it.

• Section 1 adds Article 38 to Chapter 1 of Title 10, defining 'legal tender' as U.S. coins and currency and 'merchant' as anyone selling goods or services in face-to-face transactions.
• O.C.G.A. § 10-1-971(a) sets the rounding formula applied after taxes are totaled, rounding to the nearest five cents based on the final digit.
• O.C.G.A. § 10-1-971(b) limits rounding to cash transactions and excludes electronic or card-based payments unless cash change is disbursed.
• O.C.G.A. § 10-1-971(d) requires merchants to accept exact cash payment for the pre-rounded total while pennies remain legal tender.
• O.C.G.A. § 10-1-971(e) exempts rounding-related gains or losses from state and local taxation.
• O.C.G.A. § 10-1-971(f) shields merchants from violations of other state or local laws based on actions taken to comply with the rounding rule.
• Section 2 repeals any conflicting laws.

1. 2026-05-11Effective Date 2026-07-01
2. 2026-05-11Act 445
3. 2026-05-11House Date Signed by Governor (Cámara de Representantes)
4. 2026-04-10House Sent to Governor (Cámara de Representantes)
5. 2026-04-02House Agreed Senate Amend or Sub (Cámara de Representantes)
6. 2026-03-25Senate Passed/Adopted By Substitute (Senado)
7. 2026-03-25Senate Third Read (Senado)
8. 2026-03-25Senate Engrossed (Senado)

• Carter Barrett (R, HD-024)Patrocinador principal
• Charles Martin (R, HD-049)
• Brent Cox (R, HD-028)
• Shaw Blackmon (R, HD-146)
• Vance Smith (R, HD-138)
• Johnny Chastain (R, HD-007)
• Chuck Hufstetler (R, SD-052)

1. AprobadaVotación: Cámara de Representantes6 de marzo de 2026

   167 a favor, 2 en contra (4 sin votar, 4 ausentes)

   Passage: House Vote #657

2. AprobadaVotación: Senado25 de marzo de 2026

   32 a favor, 19 en contra (2 sin votar, 1 ausentes)

   Motion To Engross: Hb 328, Hb 369, Hb 519, Hb 1112: Senate Vote #800

3. AprobadaVotación: Senado25 de marzo de 2026

   50 a favor, 0 en contra (2 sin votar, 2 ausentes)

   Passage By Substitute: Senate Vote #807

4. AprobadaVotación: Cámara de Representantes2 de abril de 2026

   163 a favor, 4 en contra (6 sin votar, 3 ausentes)

   Agree To Senate Substitute: House Vote #833

• retail sales
• cash transactions
• consumer pricing
• tax exemptions
• commerce law