SB 1074: One-cent Piece
GENERAL BILL by Gaetz
One-cent Piece; Requiring dealers to round to the nearest nickel in certain circumstances; providing procedures for such rounding; requiring that the tax due on rounded transactions be calculated on the price before rounding; providing that rounding to the nearest nickel is not a deceptive and unfair trade practice in certain circumstances, etc.
Effective Date: Upon becoming a law
Last Action: 1/12/2026 Senate - Referred to Commerce and Tourism; Finance and Tax; Appropriations
Bill Text: Web Page | PDF
Last Action: 1/12/2026 Senate - Referred to Commerce and Tourism; Finance and Tax; Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Appropriations (AP)
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Bill History
Date Chamber Action 1/5/2026 Senate • Filed
1/12/2026 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
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SB 1074, Original Filed Version (Current Bill Version) Posted 1/5/2026 at 12:57 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 951 One-cent Piece McFarland, Overdorf Similar Last Action: 1/12/2026 H Now in Ways & Means Committee 
Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required. Page 1 (pdf) 501.212 Application. Page 2 (pdf)