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Three decisions belong to the merchant, not the engine. The engine stores them per merchant and lets a request override them.

Set them per merchant

A merchant key may set only its own record. An admin key may set any merchant’s. GET on the same path reads the current settings, including when early adoption was switched on.

Or per request

early_adoption: true, rounding_preference and local_adoption: true on POST /api/v1/transaction apply to that transaction. A request value of true combines with the merchant setting; a request cannot switch a merchant’s early adoption off.

What early adoption does to the record

The pending rule governs the calculation, and the activation state is early_adoption_voluntary. The sealed record never calls the transaction compliance with a law in force.
Early adoption applies a method that the statute will require or permit later. It does not create a safe harbor before the effective date, and it does not change what the engine records about the federal layer. Merchants should take advice before switching it on in a state whose current rule differs from the coming one.

Operator choice in Indiana

From January 1, 2027, an Indiana business entity must round the tax-inclusive cash total when the second decimal is not 0 or 5, by the operator’s choice of rounding down, rounding up, or to the nearest five cents. The engine resolves operator_choice to the merchant’s rounding_preference; with no preference set, it applies nearest five cents and says so. A merchant preference never overrides a statutory method: Indiana’s government collection tier rounds down regardless.

Local adoption

California SB 1005 lets a local agency round cash payments once its governing body adopts the authority by majority-vote resolution. Virginia Chapter 713 lets a locality adopt temporary procedures by ordinance until July 1, 2027. Until local_adoption is recorded, those tiers report awaiting_condition and fall through. The merchant (or the agency’s POS) records adoption with local_adoption: true and a basis (the resolution or ordinance number), which is carried into the record’s conditions.