Indiana retailers now have guidelines on how to handle cash transactions as pennies become scarce.

The new law allows retailers to round cash purchases up or down to the nearest nickel for customers paying with cash, after tax is added to the total price.

Retailers will bear the gain or loss from rounding, but still have to pay the full tax amount to the state.

For example, if a total comes to $6.42 in cash, the store can charge either $6.45 or $6.40, with the difference coming out of the retailer’s pocket.