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There is no reason to suggest that.
Years of tax increases as opposed to tax decreases is the reason. Sure, 10% of $5 compared to 6% of $5 is only .20, but when you add $4 to a $100 purchase, it adds up for those of us on tight budgets who watch our pennies. I can accept the arguement that retailers might round down to foster warm fuzzies to the consumer, but really, what incentive does the government have to round down instead of up?
Government doesn’t do the rounding (but some states make it illegal to round unfairly).