Vermont § 2032 - Sales suppression devices

§ 2032. Sales suppression devices

• (a) As used in this section: (1) “Automated sales suppression device,” also known as a “zapper,” means a software program,
  carried on a memory stick or removable compact disc, accessed through an Internet
  link, or accessed through any other means, that falsifies transaction data, transaction
  reports, or any other electronic records of electronic cash registers and other point-of-sale
  systems. (2) “Electronic cash register” means a device that keeps a register or supporting documents
  through the means of an electronic device or computer system designed to record transaction
  data for the purpose of computing, compiling, or processing retail sales transaction
  data in any manner. (3) “Phantom-ware” means a hidden programming option, whether preinstalled or installed
  at a later time, embedded in the operating system of an electronic cash register or
  hardwired into the electronic cash register that: (A) can be used to create a virtual second till; or (B) may eliminate or manipulate transaction records. (4) “Transaction data” include items purchased by a customer, the price for each item,
  a taxability determination for each item, a segregated tax amount for each of the
  taxed items, the amount of cash or credit tendered, the net amount returned to the
  customer in change, the date and time of the purchase, the name, address, and identification
  number of the vendor, and the receipt or invoice number of the transaction. (5) “Transaction reports” means a report documenting, but not limited to, the sales, taxes
  collected, media totals, and discount voids at an electronic cash register that is
  printed on cash register tape at the end of a day or shift, or a report documenting
  every action at an electronic cash register that is stored electronically. (b)(1) A person shall not knowingly sell, purchase, install, transfer, or possess an automated
  sales suppression device or phantom-ware. (2) A person who violates subdivision (1) of this subsection shall be imprisoned for not
  less than one year and not more than five years and fined not more than $100,000.00,
  or both. (c) A person who violates subdivision (b)(1) of this section shall be liable to the State
  for: (1) all taxes, interest, and penalties due as the result of the person’s use of an automated
  sales suppression device or phantom-ware; and (2) all profits associated with the person’s sale of an automated sales suppression device
  or phantom-ware. (d) An automated sales suppression device or phantom-ware and any device containing such
  device or software shall be deemed contraband and shall be subject to seizure by the
  Commissioner of Taxes or by a law enforcement officer when directed to do so by the
  Commissioner of Taxes. (Added 2013, No. 13, § 1, eff. April 25, 2013.)