CS/SB 1074: One-cent Piece

GENERAL BILL by Finance and Tax, Gaetz

One-cent Piece; Defining the term “cash”; authorizing dealers to round to the nearest nickel in certain circumstances; providing that rounding to the nearest nickel is not a deceptive and unfair trade practice in certain circumstances; requiring that certain cash payments be made in the full amount due or rounded in a specified manner in certain circumstances, etc.

Current Bill Version Posted: 3/18/2026 02:48 PM

• Senate Committee References (3)

  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

• Related Bills (1)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 951 (c2) by Ways & Means Committee One-cent Piece Last Action: 3/10/2026 H Laid on Table, refer to CS/SB 1074	Identical

• Citations - Statute (3)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
  The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.

  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)
  538.235	Method of payment.	Page 3 (pdf)

• Bill History

  S = Senate, H = House

  1/5/2026	S	• Filed
  1/12/2026	S	• Referred to Commerce and Tourism; Finance and Tax; Appropriations
  1/13/2026	S	• Introduced
  1/16/2026	S	• On Committee agenda-- Commerce and Tourism, 01/21/26, 8:30 am, 110 Senate Building
  1/21/2026	S	• Favorable by Commerce and Tourism; YEAS 10 NAYS 0 • Now in Finance and Tax
  2/9/2026	S	• On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
  2/12/2026	S	• CS by Finance and Tax; YEAS 6 NAYS 0
  2/13/2026	S	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Appropriations • On Committee agenda-- Appropriations, 02/18/26, 1:30 pm, 412 Knott Building
  2/18/2026	S	• CS by Finance and Tax read 1st time • Favorable by- Appropriations; YEAS 18 NAYS 0
  2/19/2026	S	• Placed on Calendar, on 2nd reading
  2/23/2026	S	• Placed on Special Order Calendar, 02/26/26
  2/26/2026	S	• Read 2nd time -SJ 447 • Read 3rd time -SJ 447 • CS passed; YEAS 36 NAYS 0 -SJ 447 • Immediately certified -SJ 463
  2/26/2026	H	• In Messages
  3/9/2026	H	• Bill referred to House Calendar • Bill added to Special Order Calendar (3/10/2026) • 1st Reading (Committee Substitute 1)
  3/10/2026	H	• Read 2nd time • Added to Third Reading Calendar • Read 3rd time • CS passed; YEAS 111, NAYS 1
  3/17/2026	S	• Ordered enrolled
  4/30/2026		• Signed by Officers and presented to Governor
  5/11/2026		• Approved by Governor
  5/12/2026		• Chapter No. 2026-68