Main Menu
Tax LAW InsightsPDF

Proposed Kentucky Legislation Would Criminalize Tax Zappers


Click here to view the PDF of this SALT Law Letter.

The Kentucky House of Representatives recently proposed BR396, which would criminalize the possession of automated business record falsification devices, commonly known as “tax zappers” or phantom-ware. The proposed law would make possession of a tax zapper a Class D felony, provide for the forfeiture of the device and all proceeds associated with the sale or use thereof, and provide for a ten-year sales permit revocation whenever any permit holder uses a tax zapper to violate any provision of sales tax laws. The proposed legislation is part of a national trend seeking to crack down on the use of such devices.


Back to Page