Automated Business Record Falsification Devices

Automated Business Record Falsification Devices

The Act bans the possession of automated business record falsification devices.  These devices, commonly known as zappers or phantom-ware, use software installed on point-of-sale terminals to evade retail sales tax.  The software manipulates electronic records to hide and/or under report sales.

Submitted as:

Kentucky
HB 69
Status: Signed into law on May 25, 2014.