Indiana has enacted a new law allowing retailers to round cash transactions to the nearest nickel due to the scarcity of pennies. This rounding applies only to cash payments and occurs after sales tax is added to the total purchase price.

Retailers bear any financial impact from rounding differences, as they must still remit the exact tax amount to the state. For example, a $6.42 total can be rounded to either $6.40 or $6.45 when paying with cash, with the small gain or loss absorbed by the retailer.