MN SF1603

Amends Minnesota Statutes to create a new felony crime (section 609.858) for selling, purchasing, installing, transferring, possessing, accessing, or using automated sales suppression devices or phantom-ware knowing they can be used to commit tax fraud or suppress sales.

Establishes criminal penalties of imprisonment up to five years or a fine up to $10,000, or both, for violations of the automated sales suppression device statute.

Requires automated sales suppression devices, phantom-ware, and similar devices to be treated as contraband and subject to forfeiture upon conviction under section 609.5316.

Imposes civil liability requiring persons convicted of using these devices to pay a civil penalty equal to all taxes and penalties due to the state, in addition to any civil penalties under chapters 270C and 289A.

Defines key terms including "automated sales suppression device" (software that falsifies electronic cash register records), "phantom-ware" (hidden programming in point-of-sale systems), and "transaction data" to specify what records are protected.

Makes the law effective August 1, 2015, and applies to crimes committed on or after that date.