diff --git a/src/sed/processor.rs b/src/sed/processor.rs
index 298a974e..2be7579f 100644
--- a/src/sed/processor.rs
+++ b/src/sed/processor.rs
@@ -567,9 +567,7 @@ fn list(
 ) -> UResult<()> {
     // Special case for an empty pattern space
     if line.is_empty() {
-        if line.is_newline_terminated() {
-            output.write_str("$\n")?;
-        }
+        output.write_str("$\n")?;
         return Ok(());
     }
 
diff --git a/tests/by-util/test_sed.rs b/tests/by-util/test_sed.rs
index 5597d2fe..581c9b71 100644
--- a/tests/by-util/test_sed.rs
+++ b/tests/by-util/test_sed.rs
@@ -2270,6 +2270,17 @@ fn list_invalid_utf8_byte_locale() {
         .stdout_is_bytes(b"\\351$\n");
 }
 
+/// `l` shows an empty pattern space as `$`, even when the line lacked a
+/// newline, as GNU sed does.
+#[test]
+fn list_empty_line_without_newline() {
+    new_ucmd!()
+        .args(&["-n", "s/a//;l"])
+        .pipe_in("a")
+        .succeeds()
+        .stdout_is("$\n");
+}
+
 ////////////////////////////////////////////////////////////
 // In-place editing
 #[test]