Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3643
Cash rounding
# (1)
If a seller is unable to settle a cash transaction to the whole cent using denominations of United States coin or currency on hand, the seller may round either the total amount due for the transaction, or the amount of change due back to the purchaser, to the nearest multiple of five cents (5¢) as follows:
# (a)
If the final digit of such amount is 1, 2, 6, or 7, the amount shall be rounded down to the nearest multiple of five cents (5¢); and
# (b)
If the final digit of such amount is 3, 4, 8, or 9, the amount shall be rounded up to the nearest multiple of five cents (5¢).
# (2)
The provisions of this section shall also apply to any cash refunds of purchases.
# (3)
For the purposes of this section, "total amount due" means the sum of the total sales price plus any applicable taxes, fees, or other charges calculated to the nearest cent. Taxes shall be computed based on the total sales price before any rounding occurs under this subsection.
Amendment history
63-3643, added 2026, ch. 241, sec. 1, p. 1032.
Source: view the official text
In this chapter (40 sections)
- 63-3622R · Motor vehicles, used manufactured homes, vessels,…
- 63-3622RR · Research and development
- 63-3622S · Radio and television broadcasting equipment
- 63-3622SS · Hunting or shooting sports
- 63-3622T · Equipment to produce certain newspapers
- 63-3622TT · CUSTOM MEAT PROCESSING
- 63-3622U · Funeral services
- 63-3622UU · Personal property tax on rentals
- 63-3622V · Bullion
- 63-3622VV · idaho information technology equipment
- 63-3622W · Irrigation equipment and supplies
- 63-3622WW · idaho semiconductors for america act
- 63-3622X · Pollution control equipment
- 63-3622XX · Animal adoption and rescue fees
- 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
- 63-3622YY · SMALL SELLER
- 63-3622Z · Sales by Indian tribes
- 63-3623 · Returns and payments
- 63-3623A · Taxes as state money
- 63-3623B · Amusement devices
- 63-3624 · Administration
- 63-3625 · Security for tax
- 63-3626 · Refunds, limitations, interest
- 63-3627 · Responsibility for taxes
- 63-3628 · Successors’ liability
- 63-3629 · Deficiency determinations
- 63-3630 · Jeopardy determinations
- 63-3631 · Redetermination
- 63-3632 · Interest on deficiencies
- 63-3633 · Period of limitation upon assessment and collection
- 63-3634 · Additions and penalties
- 63-3634A · Authority to enter agreements
- 63-3635 · Collection and enforcement
- 63-3637 · sales tax distribution — definitions
- 63-3638 · Sales tax — Distribution
- 63-3638A · Sales tax on liquor to be paid to liquor account
- 63-3640 · Contracts entered into before effective date of increased tax
- 63-3641 · rebate of sales taxes collected
- 63-3642 · sales and use tax withholding — city and county governments
- 63-3643 · Cash rounding