{"data":{"id":"us-al/ala.-code-40-23-26.1","jurisdiction":"us-al","citation":"Ala. Code § 40-23-26.1","heading":"Amounts of In-Person Cash Transactions to Be Rounded to the Nearest Five Cents.","body":"(a) The amount of an in-person cash transaction may be rounded to the nearest five cents using the following methodology:\n(1) If the final digit of the amount in the transaction is one or two, the final digit must be rounded down to zero.\n(2) If the final digit is three or four, the final digit must be rounded up to five.\n(3) If the final digit is six or seven, the final digit must be rounded down to five.\n(4) If the final digit is eight or nine, the final digit must be rounded up to zero.\n(5) If the final digit is five or zero, the final digit must not be rounded.\n(b) Subsection (a) does not alter the sales price, the amount of tax collected under Section 40-23-26, or any other authority providing for the collection of sales tax, or any surcharges, assessments, or fees imposed on the sale.\n(c)(1) Subsection (a) may apply to the amount of the transaction or to the amount of change tendered to the purchaser.\n(2) Subsection (a) shall not apply to any transaction for which payment is made by a method other than cash, including electronic funds transfer, check, gift card, money order, or credit card. If the transaction is made using both cash and another form of payment, subsection (a) shall apply to the portion of the transaction amount which is paid for using cash.\n(3) Subsection (a) shall not alter or affect any payment amount authorized, cleared, or settled through any payment system that does not use cash.\n(4) Subsection (a) shall not apply to any transaction where payment is made to a governmental entity. For purposes of this subdivision, “governmental entity” means any state or local agency or instrumentality thereof located in the state.\n(d) The Department of Revenue shall post a notice on the department’s website stating the authorization to begin rounding transactions pursuant to this section.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 1 Sales Tax.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-26.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"a03cf9dd6f6968a2ed17be439608dbd3c7dc29c3fcf8bf6f13e23cc964116483","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-26","next":"us-al/ala.-code-40-23-26.2"},"notice":"GroundRules: Original legal text. Not legal advice."}