Florida DOR Publishes Sales Tax Information on Penny Shortage Rounding

The Florida Department of Revenue (DOR) issued a sales and use tax information publication on how the amount of sales tax due on a cash transaction should be calculated when the dealer rounds the total sales price plus tax due because of the penny shortage. The publication states that price rounding is only applicable to cash transactions, and provides examples for calculating the sales tax. [Fla. Dep’t of Revenue, Tax Info. Publ’n 25A01-18, 12/19/25]