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Proposed Kentucky Legislation Would Criminalize Tax Zappers

12.11.2013

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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.

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