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289A.63.12(c)

Statute ID: 16709

Statute Function ID: 35095

Taxes - Automated sales suppression devices - Definitions

In Effect

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Details are only available for Penalty and Charging Statutes.

Statute Number:

289A.63.12(c)

Enactment Date:

May 30, 2017

Effective Date:

Aug 1, 2017

Expiration Date:

Repealed?:

Summary Text:

Taxes - Automated sales suppression devices - Definitions

Statute ID:

16709

Created:

Jul 11, 2017 by mnjis.legal.analyst@state.mn.us

Updated:

Jul 11, 2017 by mnjis.legal.analyst@state.mn.us

Last Update Action:

Added

Legal Analyst Comment:

Summary Text:

Taxes - Automated sales suppression devices - Definitions

Link to MN Statute Text:

https://www.revisor.leg.state.mn.us/stats/289A/63.html

Legislative Session:

2017 - Regular

Session Law Text?:

Statute text last updated on:

Jul 11, 2017

(a) A person who sells, purchases, installs, transfers, develops, manufactures, or uses an automated sales suppression device, zapper, phantom-ware, or similar device knowing that the device or phantom-ware is capable of being used to commit tax fraud or suppress sales is guilty of a felony and may be sentenced to imprisonment for not more than five years or to a payment of a fine of not more than $10,000, or both.

(b) An automated sales suppression device, zapper, phantom-ware, and any other device containing an automated sales suppression, zapper, or phantom-ware device or software is contraband and subject to forfeiture under section 609.5316.

(d) This subdivision does not apply to the commissioner, a person acting at the direction of the commissioner, an agent of the commissioner, law enforcement agencies, or postsecondary education institutions that possess an automated sales suppression device, zapper, or phantom-ware for study to combat the evasion of taxes by use of the automated sales suppression devices, zappers, or phantom-ware.