SB 1108

Senate Engrossed
cash transactions;
  mandatory rounding method
State of Arizona
Senate
Fifty-seventh Legislature
Second Regular Session
2026
SENATE BILL 1108
AN
ACT
amending title 44, chapter 38, article 1,
arizona revised statutes, by adding section 44-7952; relating to cash
transactions.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it
enacted by the Legislature of the State of Arizona:
Section 1. Heading change
The chapter heading of title 44,
chapter 38, Arizona Revised Statutes, is changed from "BUSINESSES EXEMPT
FROM MASK MANDATE" to "BUSINESSES GENERALLY".
Sec. 2. Title 44, chapter 38, article 1,
Arizona Revised Statutes, is amended by adding section 44-7952, to read:
START_STATUTE44-7952. Cash transactions; mandatory rounding of transaction totals;
notice; enforcement
A. If one-cent coins are not
available or are not used by a seller at a point of sale, the seller shall
apply swedish rounding to a total transaction amount that rounds the total
transaction amount to the nearest five-cent increment.� If a total
transaction amount ends:
1. In one or two cents, the total
TRANSACTION amount is rounded down to the nearest multiple of five cents.
2. In three or four cents, the total
TRANSACTION amount is rounded up to the nearest multiple of five cents.
3. In six or seven cents, the total
TRANSACTION amount is rounded down to the nearest multiple of five cents.
4. In eight or nine cents, the total
TRANSACTION amount is rounded up to the nearest multiple of five cents.�
B. Swedish rounding applies to a
final total TRANSACTION amount of a cash transaction after taxes, fees and
other charges are calculated.
C. Swedish rounding does not apply to
a transaction that is paid by a credit card, debit card,
electronic funds transfer, mobile payment application or other non-cash
payment method.
D. A seller that is subject to this
section shall post a notice that is visible to customers at the point of sale
stating "cash transactions are rounded to the nearest five-cent
increment pursuant to state law".
E. A seller may not apply a rounding
method other than swedish rounding.
F. A seller shall calculate and remit
all taxes and fees that are imposed by a state or municipal taxing authority
based on the sales price before the cash transaction was rounded.
G. This section shall be enforced by
the weights and measures services division of the arizona department of
agriculture pursuant to title 3, chapter 19. the division may issue
warnings and orders and impose civil penalties in addition to other enforcement
measures.
H. A seller is not in violation of
any state or municipal requirement, law, regulation or standard if the action
is based on compliance with this section.
I. This section is intended to
operate consistently with federal law that governs united states coinage and
legal tender.
J. This
section does not:
1. Declare
any coin or currency invalid as legal tender.
2. Require acceptance or refusal of
any specific denomination of the united states coin or currency.
3. Preempt, conflict with or
supersede any provision of federal law regulation. END_STATUTE
Sec. 3. Legislative intent
The legislature intends that section
44-7952, Arizona Revised Statutes, as added by this act, protects
businesses and governmental agencies in this state.
Sec. 4. Emergency
This act is an
emergency measure that is necessary to preserve the public peace, health or
safety and is operative immediately as provided by law.