Bill No.:                     SF0068                                   Drafter:  MQ

LSO No.:                   13LSO-0059                         Effective Date:  Immediate

Enrolled Act No.:    SEA0023

Chapter No.:            CH0052

Prime Sponsor:       Joint Revenue Interim Committee

Catch Title:              Sales tax-zapping.

Subject:                     Prohibits the use of sales tax zapping devices.

Summary/Major Elements:

· Prohibits the use of sales tax zapping devices.

· Sales tax zapping device is a suppression device, zapper or phantom-ware designed to evade the imposition, collection, reporting or remittance of sales tax.

· “Zapper” means a software program access by any means which falsifies the electronic records of an electronic cash register or other point of sale system.

· Any person who knowingly uses a zapper is guilty of a felony.  The penalty is in addition to the offense of nonpayment of sales taxes.

· The zapper is considered contraband and is subject to seizure, confiscation and forfeiture.