1(1) 2As used in this section, the term:9(a) 10“Automated sales suppression device” or “zapper” means a software program that falsifies the electronic records of electronic cash registers or other point-of-sale systems, including, but not limited to, transaction data and transaction reports. The term includes the software program, any device that carries the software program, or an Internet link to the software program.
64(b) 65“Electronic cash register” means a device that keeps a register or supporting documents through the use of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data.
105(c) 106“Phantom-ware” means a hidden programming option embedded in the operating system of an electronic cash register or hardwired into the electronic cash register which may be used to create a second set of records or eliminate or manipulate transaction records, which may or may not be preserved in digital formats, to represent the true or manipulated record of transactions in the electronic cash register.
170(d) 171“Transaction data” includes:1741. 175The identification of items purchased by a customer.
1832. 184The price charged for each item.
1903. 191A taxability determination for each item.
1974. 198A segregated tax amount for each of the taxed items.
2085. 209The amount of cash or credit tendered.
2166. 217The net amount returned to the customer in change.
2267. 227The date and time of the purchase.
2348. 235The name, address, and identification number of the vendor.
2449. 245The receipt or invoice number of the transaction.
253(e) 254“Transaction report” means:2571. 258A report printed on cash register tape at the end of a day or shift that contains information including, but not limited to, the sales, taxes, or fees collected, media totals, and discount voids on an electronic cash register; or
2982. 299A report that is stored electronically which documents every action on an electronic cash register.
337(3) 338A person who violates this section:364(b) 365Is liable for all taxes, fees, penalties, and interest due the state which result from the use of an automated sales suppression device, a zapper, or phantom-ware.
392(c) 393Shall forfeit to the state as an additional penalty all profits associated with the sale or use of an automated sales suppression device, a zapper, or phantom-ware.