Rounding of tax amounts: fractional currency rounded to nearest unit, halves rounded up; excludes dealer collection on inter state sales. Amounts of tax, interest, penalty, fine or other sums payable and refunds under the Act are rounded to the nearest whole currency unit: fractional parts equal to or exceeding one-half are increased to the next whole unit, and fractional parts less than one-half are ignored; this rounding does not apply to dealer collection of tax on inter-state sales.