Modifies provisions relating to certain cash transactions requiring rounding to the nearest five cent denomination

HB 2819 allows retailers to round the final total of cash transactions to the nearest five cents (e.g., $0.01-$0.02 rounds down to $0.00, $0.03-$0.04 rounds up to $0.05). This rounding applies only to cash payments, not credit or debit transactions, and must be applied to the total after all items, discounts, and taxes are calculated. Retailers must use consistent rounding rules and cannot charge more tax than legally required. The bill does not change tax rates, reporting requirements, or apply to non-cash payments.