HOUSE BILL 2938

House Engrossed
mandatory rounding method; cash transactions

State of Arizona
House of Representatives
Fifty-seventh Legislature
Second Regular Session
2026

CHAPTER 5

HOUSE BILL 2938

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)

1. Be it enacted by the Legislature of the State of Arizona:

2. Section 1. Heading change

3. The chapter heading of title 44, chapter 38, Arizona Revised

4. Statutes, is changed from "BUSINESSES EXEMPT FROM MASK MANDATE" to

5. "BUSINESSES GENERALLY".

6. Sec. 2. Title 44, chapter 38, article 1, Arizona Revised Statutes,

7. is amended by adding section 44-7952, to read:

8. 44-7952. Cash transactions; mandatory rounding of transaction

9. totals; notice; enforcement

10. A. IF ONE-CENT COINS ARE NOT AVAILABLE OR ARE NOT USED BY A SELLER

11. AT A POINT OF SALE, THE SELLER SHALL APPLY SWEDISH ROUNDING TO A TOTAL

12. TRANSACTION AMOUNT THAT ROUNDS THE TOTAL TRANSACTION AMOUNT TO THE NEAREST

13. FIVE-CENT INCREMENT. IF A TOTAL TRANSACTION AMOUNT ENDS:

14. 1. IN ONE OR TWO CENTS, THE TOTAL TRANSACTION AMOUNT IS ROUNDED

15. DOWN TO THE NEAREST MULTIPLE OF FIVE CENTS.

16. 2. IN THREE OR FOUR CENTS, THE TOTAL TRANSACTION AMOUNT IS ROUNDED

17. UP TO THE NEAREST MULTIPLE OF FIVE CENTS.

18. 3. IN SIX OR SEVEN CENTS, THE TOTAL TRANSACTION AMOUNT IS ROUNDED

19. DOWN TO THE NEAREST MULTIPLE OF FIVE CENTS.

20. 4. IN EIGHT OR NINE CENTS, THE TOTAL TRANSACTION AMOUNT IS ROUNDED

21. UP TO THE NEAREST MULTIPLE OF FIVE CENTS.

22. B. SWEDISH ROUNDING APPLIES TO A FINAL TOTAL TRANSACTION AMOUNT OF

23. A CASH TRANSACTION AFTER TAXES, FEES AND OTHER CHARGES ARE CALCULATED.

24. C. SWEDISH ROUNDING DOES NOT APPLY TO A TRANSACTION THAT IS PAID BY

25. A CREDIT CARD, DEBIT CARD, ELECTRONIC FUNDS TRANSFER, MOBILE PAYMENT

26. APPLICATION OR OTHER NON-CASH PAYMENT METHOD.

27. D. A SELLER THAT IS SUBJECT TO THIS SECTION SHALL POST A NOTICE

28. THAT IS VISIBLE TO CUSTOMERS AT THE POINT OF SALE STATING "CASH

29. TRANSACTIONS ARE ROUNDED TO THE NEAREST FIVE-CENT INCREMENT PURSUANT TO

30. STATE LAW".

31. E. A SELLER MAY NOT APPLY A ROUNDING METHOD OTHER THAN SWEDISH

32. ROUNDING.

33. F. A SELLER SHALL CALCULATE AND REMIT ALL TAXES AND FEES THAT ARE

34. IMPOSED BY A STATE OR MUNICIPAL TAXING AUTHORITY BASED ON THE SALES PRICE

35. BEFORE THE CASH TRANSACTION WAS ROUNDED.

36. G. THIS SECTION SHALL BE ENFORCED BY THE WEIGHTS AND MEASURES

37. SERVICES DIVISION OF THE ARIZONA DEPARTMENT OF AGRICULTURE PURSUANT TO

38. TITLE 3, CHAPTER 19. THE DIVISION MAY ISSUE WARNINGS AND ORDERS AND

39. IMPOSE CIVIL PENALTIES IN ADDITION TO OTHER ENFORCEMENT MEASURES.

40. H. A SELLER IS NOT IN VIOLATION OF ANY STATE OR MUNICIPAL

41. REQUIREMENT, LAW, REGULATION OR STANDARD IF THE ACTION IS BASED ON

42. COMPLIANCE WITH THIS SECTION.

43. I. THIS SECTION IS INTENDED TO OPERATE CONSISTENTLY WITH FEDERAL

44. LAW THAT GOVERNS UNITED STATES COINAGE AND LEGAL TENDER.

45. J. THIS SECTION DOES NOT:

1. 1. DECLARE ANY COIN OR CURRENCY INVALID AS LEGAL TENDER.

2. 2. REQUIRE ACCEPTANCE OR REFUSAL OF ANY SPECIFIC DENOMINATION OF

3. THE UNITED STATES COIN OR CURRENCY.

4. 3. PREEMPT, CONFLICT WITH OR SUPERSEDE ANY PROVISION OF FEDERAL LAW

5. REGULATION.

6. Sec. 3. Legislative intent

7. The legislature intends that section 44-7952, Arizona Revised

8. Statutes, as added by this act, protects businesses and governmental

9. agencies in this state.

10. Sec. 4. Emergency

11. This act is an emergency measure that is necessary to preserve the

12. public peace, health or safety and is operative immediately as provided by

13. law.

APPROVED BY THE GOVERNOR MARCH 13, 2026.
FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 13, 2026.