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Florida Statute 213.295 | Lawyer Caselaw & Research
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The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS
View Entire Chapter
F.S. 213.295
213.295 Automated sales suppression devices.
(1) As used in this section, the term:
(a) “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.
(b) “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.
(c) “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.
(d) “Transaction data” includes:
1. The identification of items purchased by a customer.
2. The price charged for each item.
3. A taxability determination for each item.
4. A segregated tax amount for each of the taxed items.
5. The amount of cash or credit tendered.
6. The net amount returned to the customer in change.
7. The date and time of the purchase.
8. The name, address, and identification number of the vendor.
9. The receipt or invoice number of the transaction.
(e) “Transaction report” means:
1. A 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
2. A report that is stored electronically which documents every action on an electronic cash register.
(2) A person may not knowingly sell, purchase, install, transfer, possess, use, or access an automated sales suppression device, a zapper, or phantom-ware.
(3) A person who violates this section:
(a) Commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(b) Is 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.
(c) Shall 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.
(4) An automated sales suppression device, a zapper, phantom-ware, or any device containing such device or software is a contraband article as provided in s. 932.701(2)(a) and may be seized and forfeited pursuant to the Florida Contraband Forfeiture Act.
History.s. 11, ch. 2014-40.

F.S. 213.295 on Google Scholar

F.S. 213.295 on Casetext

Amendments to 213.295


Arrestable Offenses / Crimes under Fla. Stat. 213.295
Level: Degree
Misdemeanor/Felony: First/Second/Third

S213.295 - FRAUD - UNLAW USE AUTOMATED SALES SUPPRESSION DEVICE - F: T



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