SESSION WATCH
Became law SENATE · SESSION 2026 · CHAPTER 2026-68

No. CS/SB 1074

One-cent Piece
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SPONSOR
Finance and Tax; Gaetz
FILED BY
Don Gaetz — District 1, Republican [search donations]
EFFECTIVE
5/11/2026

Filed under Taxes & Budget.

PROVIDED SUMMARY

One-cent Piece; Defining the term “cash”; authorizing dealers to round to the nearest nickel in certain circumstances; providing that rounding to the nearest nickel is not a deceptive and unfair trade practice in certain circumstances; requiring that certain cash payments be made in the full amount due or rounded in a specified manner in certain circumstances, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Permits rounding cash sales to the nearest nickel if the penny is discontinued.

If the 1-cent piece is no longer in production, in-person cash transactions may be rounded to the nearest nickel using a specific methodology.

Rounding applies only to cash transactions and does not alter the sales price, tax collected, or any surcharges, assessments, or fees.

Rounding to the nickel is explicitly excluded from the definition of a deceptive and unfair trade practice under the Florida Deceptive and Unfair Trade Practices Act.

Cash payments made to a seller under the specific section must be made in the full amount due or rounded up to the nearest nickel if the penny is discontinued.

KEY PROVISIONS
§ 1 Rounding cash transactions to the nearest nickel moderates. 212.12(10)(c)

AIPermits rounding in-person cash transactions to the nearest nickel if the 1-cent piece is no longer in production.

“an in person cash transaction may be rounded to the nearest nickel” bill text, line 25 →
§ 2 Mandatory rounding methodology moderates. 212.12(10)(c)

AIRequires specific rounding rules based on the final digit of the transaction amount.

“If the final digit of a cash transaction ends in 1 or 2 cents, it must be rounded down to zero” bill text, line 28 →
§ 3 Exclusion of noncash payment methods moderates. 212.12(10)(c)

AIProhibits rounding for transactions paid by noncash methods, including electronic funds transfer, check, gift card, money order, credit card, or mixed tender.

“Rounding to the nickel does not apply to any transaction for which payment is made by a noncash method” bill text, line 39 →
§ 4 No alteration of sales price or tax moderates. 212.12(10)(c)

AIProhibits rounding from altering the sales price, tax collected, or any surcharges, assessments, or fees.

“Rounding to the nickel does not alter the sales price, the amount of tax collected under this chapter” bill text, line 44 →
§ 5 Exemption from unfair trade practices law moderates. 501.212(8)

AIExempts rounding a consumer sale to the nearest nickel from the application of the unfair and deceptive trade practices law if the 1-cent piece is no longer in production.

“Rounding a consumer sale to the nickel if the 1-cent piece is no longer in production” bill text, line 56 →
§ 6 Requirement for full or rounded cash payment moderates. 538.235(2)

AIRequires any cash payment made to a seller to be made in the full amount due or rounded up to the nearest nickel if the 1-cent piece is no longer in production.

“Any cash payment made to a seller under this section shall be made in the full amount due or rounded up to the nearest nickel” bill text, line 63 →
TIMELINE
5/12/2026
Chapter No. 2026-68
5/11/2026
Approved by Governor
4/30/2026
Signed by Officers and presented to Governor
3/17/2026
Ordered enrolled
3/10/2026
CS passed; YEAS 111, NAYS 1
3/10/2026
Read 3rd time
3/10/2026
Added to Third Reading Calendar
3/10/2026
Read 2nd time
3/9/2026
1st Reading (Committee Substitute 1)
3/9/2026
Bill added to Special Order Calendar (3/10/2026)
3/9/2026
Bill referred to House Calendar
2/26/2026
In Messages
2/26/2026
Immediately certified -SJ 463
2/26/2026
CS passed; YEAS 36 NAYS 0 -SJ 447
2/26/2026
Read 3rd time -SJ 447
2/26/2026
Read 2nd time -SJ 447
2/23/2026
Placed on Special Order Calendar, 02/26/26
2/19/2026
Placed on Calendar, on 2nd reading
2/18/2026
Favorable by- Appropriations; YEAS 18 NAYS 0
2/18/2026
CS by Finance and Tax read 1st time
2/13/2026
On Committee agenda-- Appropriations, 02/18/26, 1:30 pm, 412 Knott Building
2/13/2026
Now in Appropriations
2/13/2026
Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/12/2026
CS by Finance and Tax; YEAS 6 NAYS 0
2/9/2026
On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301...
1/21/2026
Now in Finance and Tax
1/21/2026
Favorable by Commerce and Tourism; YEAS 10 NAYS 0
1/16/2026
On Committee agenda-- Commerce and Tourism, 01/21/26, 8:30 am, 110...
1/13/2026
Introduced
1/12/2026
Referred to Commerce and Tourism; Finance and Tax; Appropriations
1/5/2026
Filed
25 EARLIER →
STATUTES IT CHANGES
s. 212.12
+280 / −0
s. 501.212
+17 / −0
s. 538.235
+35 / −0
s. 538.235
+0 / −0
STAFF ANALYSES
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