Fla. Stat. 213.295
Automated sales suppression devices


(1)

As used in this section, the term:“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.“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.“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.“Transaction data” includes:
The identification of items purchased by a customer.
The price charged 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.
The receipt or invoice number of the transaction.
“Transaction report” means:
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
A report that is stored electronically which documents every action on an electronic cash register.

(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:The identification of items purchased by a customer.The price charged 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.The receipt or invoice number of the transaction.
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: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; orA report that is stored electronically which documents every action on an electronic cash register.
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:Commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.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.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.

(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.

Source: Section 213.295 — Automated sales suppression devices, https://www.­flsenate.­gov/Laws/Statutes/2024/0213.­295 (accessed Aug. 7, 2025).

213.05
Department of Revenue
213.06
Rules of department
213.10
Deposit of tax moneys collected
213.12
Certain state-chartered financial institutions
213.13
Electronic remittance and distribution of funds collected by clerks of the court
213.015
Taxpayer rights
213.018
Taxpayer problem resolution program
213.21
Informal conferences
213.22
Technical assistance advisements
213.23
Consent agreements extending the period subject to assessment or available for refund
213.24
Accrual of penalties and interest on deficiencies
213.25
Refunds
213.025
Audits, inspections, and interviews
213.26
Contracts with county tax collectors
213.27
Contracts with debt collection agencies and certain vendors
213.28
Contracts with private auditors
213.29
Failure to collect and pay over tax or attempt to evade or defeat tax
213.30
Compensation for information relating to a violation of the tax laws
213.34
Authority to audit
213.35
Books and records
213.37
Authority to require sworn statements
213.50
Failure to comply
213.051
Service of subpoenas
213.053
Confidentiality and information sharing
213.055
Declared emergency
213.67
Garnishment
213.68
Garnishment
213.69
Authority to issue warrants
213.70
Taxpayers’ escrow requirement
213.071
Certification under seal of certain records by executive director
213.73
Manner and conditions of sale of property subject of a levy by the Department of Revenue
213.74
Certificate of sale
213.75
Application of payments
213.131
Clerks of the Court Trust Fund within the Department of Revenue
213.235
Determination of interest on deficiencies
213.255
Interest
213.256
Simplified Sales and Use Tax Administration Act
213.285
Certified audits
213.295
Automated sales suppression devices
213.345
Tolling of periods during an audit
213.0532
Information-sharing agreements with financial institutions
213.0535
Registration Information Sharing and Exchange Program
213.0537
Electronic notification with affirmative consent
213.692
Integrated enforcement authority
213.731
Collection action
213.732
Jeopardy findings and assessments
213.733
Satisfaction of warrant
213.755
Filing of returns and payment of taxes by electronic means
213.756
Funds collected are state tax funds
213.757
Willful failure to pay over funds or destruction of records by agent
213.758
Transfer of tax liabilities
213.2201
Publications by the department

Current through Fall 2025

§ 213.295. Automated sales suppression devices's source at flsenate​.gov