Sales tax-zapping.

WORKING DRAFT

ORIGINAL SENATE
FILE

NO.
0068

ENROLLED ACT NO. 23, SENATE

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2013 GENERAL SESSION

AN ACT relating to
taxation and revenue; prohibiting sales tax zapping as specified; providing for penalties; providing definitions;
and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
15
‑
108
by creating a new subsection (f)
is amended to read:

39
‑
15
‑
108.

Enforcement.

(f)

Automated sales suppression device.
T
he following shall apply:

(i)

As used in this subsection:

(A)

"Automated sales suppression device" or "zapper" means a software program access
ed
by any means whatsoever which falsifies the electronic records of an electronic cash register or other point of sale system, including but not limited to transaction data and transaction reports;

(B)

"Electronic cash register" means a device which keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the
purpose of
computing, compiling or processing relate
d
sales transaction data;

(C)

"Phantom-ware" means a hidden, preinstalled or installed at a later time
,
programming option
embedded in
the operating system of an electronic cash register or hardwired into the electronic cash register which can be used to create a virtual second till
or may eliminate or manipulate transaction records which may or may not be preserved in a digital format to represent the true or manipulated record of transactions in the electronic cash register;

(D)

"Transaction data" means data associated with items purchased by a customer, the price 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, and the receipt or invoice number of the transaction;

(E)

"Transaction report" means a report documenting data, including but not limited to data associated with sales, taxes collected, media totals and discount voids at an electronic cash register which is printed on cash register tape at the end of a day or shift, or a report documenting every transaction at an electronic cash register which is stored electronically.

(ii)

No person shall
knowingly
with the intent to evade the imposition
,
collection
, reporting or remittance
of sales tax
sell, purchase, possess, install
or
transfer any automated sales suppression device, zapper or phantom
-
ware;

(iii)

A violation of paragraph (ii) of this su
bsection shall be a felony punisha
ble by a fine up to
five
thousand dollars ($
5
,000.00)
, or imprisonment for not to exceed three (3) years, or both
;

(
i
v)

The offense created by this subsection shall be in addition to and considered a separate offense
from any offense related to the nonpayment of taxes owed to the state or any political subdivision
;

(v)

Any automated sales suppression device, zapper or phantom
-
ware or any device containing an automated sales suppression device, zapper or phantom
-
ware shall be considered contraband and shall be subject to seizure, confiscation and forfeiture.

Section 2.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

1