2025 Session Last amended: 2017 session

§ 289A.14 — Use of Automated Sales Suppression Devices; Definitions

Plain-Language Summary

This section defines terms related to illegal devices used to hide sales from tax authorities. A 'zapper' or automated sales suppression device is software that changes or deletes cash register records. 'Phantom-ware' is hidden programming built into a cash register that can manipulate or erase transaction data.

Practical Notes
Using zappers or phantom-ware to underreport sales is illegal and subject to civil penalties and criminal prosecution under Minnesota law. These definitions support the enforcement provisions in sections 289A.60 and 289A.63. Business owners should ensure their point-of-sale systems are not equipped with such devices.