1. (a) For a total transaction amount payable to a business entity, except as provided in subsection (b), the business entity may round the total transaction amount for all transactions with a number other than zero (0) or five (5) in the second decimal place by either:

   1. (1) rounding the total transaction amount downward to the next amount divisible by five cents ($0.05);
   2. (2) rounding the total transaction amount upward to the next amount divisible by five cents ($0.05); or

   3. (3) rounding to the nearest five cent ($0.05) increment by:

      1. (A) for a total transaction amount with one (1), two (2), six (6), or seven (7) in the second decimal place, rounding the total transaction amount downward to the next amount divisible by five cents ($0.05); or
      2. (B) for a total transaction amount with three (3), four (4), eight (8), or nine (9) in the second decimal place, rounding the total transaction amount upward to the next amount divisible by five cents ($0.05).
2. (b) For a total transaction amount that is less than five cents ($0.05), the business entity may round the amount downward or upward to either zero cents ($0.00) or five cents ($0.05).

As added by P.L.128-2026, SEC.106. Amended by P.L.162-2026, SEC.18.