Maryland legislation · 2026 Regular Session
Maryland HB1026: Business Regulation - Rounding Cash Transactions - Authorization
Status: Signed into law, May 12, 2026
Authorizing a merchant to round the portion of the price of a certain transaction for which a customer pays using cash in a certain manner or round the amount of change due to a customer in a certain manner; providing that certain provisions of the Act shall preempt existing regulations, rules, and ordinances that conflict with certain provisions of the Act; and altering the definition of "taxable price" for certain purposes to clarify the exclusion from tax of a certain amount collected due to rounding the price.
What the bill says
An act concerning Business Regulation - Rounding Cash Transactions - Authorization FOR the purpose of authorizing a merchant to round the portion of the price of a certain cash transactions transaction for which a customer pays using cash in a certain manner or round the amount of change due to a customer in a certain manner; authorizing an employer to round a wage that the employer pays using cash in a certain manner providing that a certain amount added to or subtracted from the price in a cash transaction under this Act is not included in the taxable price…
From the enrolled text, May 19, 2026:
AN ACT concerning Business Regulation - Rounding Cash Transactions - Authorization FOR the purpose of authorizing a merchant to round the portion of the price of a certain cash transactions transaction for which a customer pays using cash in a certain manner or round the amount of change due to a customer in a certain manner; authorizing an employer to round a wage that the employer pays using cash in a certain manner providing that a certain amount added to or subtracted from the price in a cash transaction under this Act is not included in the taxable price; providing that certain provisions of this Act shall preempt existing regulations, rules, and ordinances that conflict with certain provisions of this Act; altering the definition of "taxable price" for the purposes of certain provisions of law governing the State sales and use tax to clarify the exclusion from the tax of a certain amount collected due to rounding the price for a good or service in accordance with certain provisions of this Act; and generally relating to rounding cash transactions. BY adding to Article - Business Regulation Section 1-601 through 1-607 1-606 to be under the new subtitle "Subtitle 6. Rounding Cash Transactions in a Trade or Business" Annotated Code of Maryland (2024 Replacement Volume and 2025 Supplement) BY repealing and …